Essays about: "IAS 36 Impairment"

Showing result 11 - 15 of 22 essays containing the words IAS 36 Impairment.

  1. 11. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : David Sennerstam; Tobias Fahlqvist; [2014-06-05]
    Keywords : Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

    Abstract : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. READ MORE

  3. 12. 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

  4. 13. Do Swedish insiders trade on the basis of private information of goodwill impairments?

    University essay from Företagsekonomiska institutionen

    Author : Fredrik Löfving; Viktor Nilsson; [2014]
    Keywords : Insider trading; Goodwill; Impairments; IAS 36;

    Abstract : We investigate whether Swedish insiders use an information advantage on future goodwill impairments to engage in net selling activity prior to public announcement. We further hypothesize greater insider net selling in impairment firms with a higher degree of goodwill in their balance sheets and in impairment firms in less transparent information environments. READ MORE

  5. 14. 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 finansiering

    Author : Johan Collin; Josefin Kihlgren; [2014]
    Keywords : IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Abstract : 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

  6. 15. The Certainty of a CGU-Specific WACC - Estimating Complications of Applying a Company-Wide Discount Rate

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Axel Jonsson; Oskar Jönsson; [2014]
    Keywords : WACC; cash generating units; impairment test; IAS 36; disclosures; Business and Economics;

    Abstract : Purpose: (1) Determine whether there is an inconsistency between the disclosed WACC and the WACC applied in CGU’s for internal impairment tests, with respect to IAS 36. (2) Determine to what extent companies apply a company-wide WACC internally in all CGU’s, when conducting impairment tests in accordance with IAS 36. READ MORE