Essays about: "IAS 36: Impairment of assets"

Found 5 essays containing the words IAS 36: Impairment of assets.

1. 1. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
   Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

   Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE

3. 2. 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 institutionen

   Author : Jonatan Rubenson; Therese Schagerlind; [2014-06-10]
   Keywords : Compliance; Disclosure; Goodwill; IAS 36; IFRS; Impairment; Multible Regression; Sweden; the United Kingdom;

   Abstract : 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

4. 3. The influence of the auditor-CFO relationship on the audit of goodwill impairment tests and possible write downs : A study of four Swedish listed companies

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Tatijana Ristic Peric; [2014]
   Keywords : Auditor; CFO; Relationship; Negotiation; Goodwill; Impairment test; Write down; IAS 36;

   Abstract : The objective of IAS 36 is to guide a company on how to apply procedures to ensure that its assets are carried at no more than their recoverable amount. The standard IAS 36 is however obscure and full of gaps to be filled with assumptions made by the CFO. READ MORE

5. 4. Impairment-testing of Goodwill -A Study of Companie's Reasoning Behind the Impairment-testing

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sebastian Ljungvall; Simon Olsson; [2012-06-20]
   Keywords : Impairment-testing; goodwill; institutionalization; value-in-use;

   Abstract : Background and Problem Discussion: The amount of goodwill in Swedish companies has increased, while the write-offs have remained at a low level. The impairment-testing also demands a lot of discretion on part of the companies. This discretion will come to have considerable effect on the companies’ impairment-testing results. READ MORE

6. 5. RR 17 in an economic boom : The impairment procedure of goodwill

   University essay from Handelshögskolan vid Umeå universitet

   Author : Magdalena Perlinska; Johanna Johansen; [2009]
   Keywords : RR 17; impairment; goodwill; cash generating unit;

   Abstract : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. READ MORE