Essays about: "Impairment testing of Goodwill"
Showing result 6 - 10 of 13 essays containing the words Impairment testing of Goodwill.
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6. 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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7. Utnyttjar Svenska börsbolag diskonteringsräntan opportunistiskt vid nedskrivningsprövning av goodwill?
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Syftet med studien är att analysera huruvida Svenska börsbolag agerar opportunistiskt när man väljer diskonteringsränta för nedskrivningsprövning av goodwill genom en jämförelse med teoretiska diskonteringsräntor framräknade enligt CAPM.... READ MORE
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8. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. READ MORE
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9. Goodwill hunting? A study on the proportion of purchase price allocated to goodwill under IFRS
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The principle-based IFRS framework allows for a high level of managerial discretion in the purchase price allocation and in the subsequent impairment testing of goodwill. Hellman et al. READ MORE
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10. Disclosures Regarding Impairment Testing of Goodwill - Does Enforcement Matter
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : .... READ MORE