Essays about: "IAS36"

Found 2 essays containing the word IAS36.

1. 1. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Robin Porkolab; [2017]
   Keywords : Write-offs; Discretionary; IFRS; IAS36;

   Abstract : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. READ MORE

3. 2. Market reaction to goodwill impairment losses - A study examining the immediate and long-term stock price reactions surrounding and following the announcements of goodwill impairment losses

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Mattias Lundkvist; Anton Wahlberg; [2016]
   Keywords : Goodwill; Impairment; IFRS; IAS36; Calendar-Time Portfolio;

   Abstract : Since 2005 goodwill does not disappear from the balance sheet as time passes since it's no longer amortized; instead IFRS require annual impairment tests of goodwill. This paper examines the empirical relation between stock price reactions and reported goodwill impairment losses since the introduction of the new regulatory framework. READ MORE