Essays about: "IAS 37"

Found 2 essays containing the words IAS 37.

1. 1. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

   University essay from Göteborgs universitet/Graduate School

   Author : Alexandra Holm; Jetmire Isufi; [2016-09-20]
   Keywords : Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

   Abstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE

3. 2. Determinants of Disclosure Quality: A study of environmental liability disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Anna Hallgren; Julia Johansson; [2016-09-15]
   Keywords : ;

   Abstract : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. READ MORE