Essays about: "IFRS 2005"
Showing result 21 - 25 of 58 essays containing the words IFRS 2005.
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21. Enforcement -Can it explain the difference in the development of goodwill within the European Union?
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single framework is provided to the member countries. READ MORE
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22. Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP. Since 2005, when it became mandatory to prepare the financial statements in accordance with IFRS for all listed companies in the EU, goodwill has grown remarkably in Sweden but stayed rather stable in the US. READ MORE
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23. Country-specific differences in disclosure compliance –A quantitative study comparing the compliance degree of paragraph 134 in IAS 36 Impairment of Assets in Sweden and the United Kingdom
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase the transparency and comparability, which in the long run aims to harmonise the accounting behaviour. READ MORE
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24. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. READ MORE
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25. Indicators of goodwill impairments: Pre- and post-acquisition indicators ability to predict future impairments
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Companies allocate the majority of the acquisition price to goodwill, which has resulted in goodwill to become a prominent asset on companies balance sheets. Research shows that goodwill impairments lag behind the economic reality between two to four years and that the current accounting regime does not provide adequate disclosures to predict future impairments. READ MORE
