Essays about: "IAS 36 paragrapg 134"

Found 1 essay containing the words IAS 36 paragrapg 134.

  1. 1. IAS Paragraph 134 : Why do companies fail to fulfill the disclosure requirements?

    University essay from IHH, Redovisning och finansiering

    Author : Johan Enochsson; Johannes Nielsen; [2009]
    Keywords : IAS 36 paragrapg 134; Disclosure requirements;

    Abstract : The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. READ MORE