SOFTWARE SOLUTIONS FOR MEASURING AND FORECASTING THE CASH GENERATING UNIT FLOWS RELATED TO INTANGIBLE ASSETS

Authors

  • Veronica R GROSU Stefan cel Mare University Suceava
  • Valeriu LUPU Stefan cel Mare University Suceava

Keywords:

CGU and CGU flows, IAS/IFRS standards, data series, neural networks, forecasting methods.

Abstract

In light of the difficulties encountered in assessing the value of the CGU (Cash Generating Unit) and of the cash flows associated with goodwill or other intangible assets of a company and after performing the impairment test as provided by the IAS 36-Intangibile Asset and the forecasts related to it, the aim of this paper is to identify and suggest software instruments that would assist in the measurement and forecasting of these elements.

The employment of the SPSS and the NeuroShell programmes in analyzing and forecasting the changes in CGU and CGU flows has helped compare the results and the ensuing error margins, thus giving the business entity the possibility to select the best software option, depending on certain variables identified on a micro or a macroeconomic level that may affect the depreciation or the increases in value of the underlying assets for CGU or CGU flows.

Author Biography

Veronica R GROSU, Stefan cel Mare University Suceava

Contabilitate, finante si de Informatica Economică Departamentul

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Published

10.07.2016

Issue

Vol. 5 No. 2 (2016)

Section

Accounting, Finance, Statistics and Economic informatics

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