Essays about: "IFRS 2005"

Showing result 11 - 15 of 58 essays containing the words IFRS 2005.

  1. 11. 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

  3. 12. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

    University essay from Umeå universitet/Företagsekonomi

    Author : Jens Fjellvind; Niklas Eriksson; [2016]
    Keywords : Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

    Abstract : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. READ MORE

  4. 13. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  5. 14. The Value Relevance of Goodwill Impairment and the Impact of Financial Leverage: Evidence from Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Carl Jarkvist; Anton Svanå; [2015-07-06]
    Keywords : Value relevance; IFRS; Impairment; Goodwill; Financial leverage.;

    Abstract : The aim of this study is first to examine the value relevance of goodwill impairment losses, and second, to examine the impact of financial leverage on value relevance. Value relevance is defined as the statistical association between the market reaction of earnings announcement and the reported goodwill impairment loss. READ MORE

  6. 15. The Harmonization Process of Accounting within the European Union

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Camilla Lindau; Johanna Storm; [2015-06-22]
    Keywords : Harmonization; IFRS; the European Union; prudence; accounting conservatism; ;

    Abstract : Since 2005 it is mandatory for companies in the European Union, with shares traded at a regulated market, to present consolidated account statements in accordance with IFRS. The application of IFRS was supposed to lead to a more harmonized accounting practice within the Union, and thereby more transparent and comparable information available to the markets. READ MORE