Essays about: "IAS 1:122"

Found 1 essay containing the words IAS 1:122.

  1. 1. The effect of firm characteristics on disclosures: A Swedish context

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elisabeth Åhman; Fredrik Lundberg; [2015]
    Keywords : IAS 1; IAS 1:122; IAS 1:125; disclosure quality; critical judgments;

    Abstract : The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. READ MORE