Business combinations: impairment testing and purchase price allocation

Karterouli, Eleni; Καρτερούλη, Ελένη

Master Thesis

Author

Karterouli, Eleni

Καρτερούλη, Ελένη

Date

2021-10

Abstract

This thesis attempts to demonstrate a case study and more specifiacally EP.AL.ME S.A’s acquisition by Mytilinaios Group. It also depicts how valuation methodology and practice effects greatly the financial statements of the Buyer company. Through the case study, I will show the utilization of three valuation methods, the Discounted Cash Flows Method, the Capital Market Multiples Method and the Comparable Transactions Multiples Method. I will explain what Purchase Price Allocation and Impairment Testing mean in the modern world of the Accounting and Financial Analysis.

Postgraduate Studies Programme

Χρηματοοικονομική και Τραπεζική με ειδίκευση στις Χρηματοδοτήσεις και Επενδύσεις - Finance and Investments

Department

Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Χρηματοοικονομικής και Τραπεζικής Διοικητικής

Number of pages

Language

English

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/13928
http://dx.doi.org/10.26267/unipi_dione/1351

Collections

Τμήμα Χρηματοοικονομικής και Τραπεζικής Διοικητικής

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα