Essays about: "IAS 36 Impairment"

Showing result 16 - 20 of 22 essays containing the words IAS 36 Impairment.

  1. 16. Utnyttjar Svenska börsbolag diskonteringsräntan opportunistiskt vid nedskrivningsprövning av goodwill?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Niklas Norstedt; Stefan Levin; [2014]
    Keywords : Goodwill; Impairment test; Discount rate; IFRS; Opportunism; Business and Economics;

    Abstract : 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

  3. 17. 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 institutionen

    Author : Lyubov Fallström; Henriksson Oksana; [2013-06-19]
    Keywords : Goodwill; Goodwill impairment; IAS 36; Disclosure; Mandatory disclosures.;

    Abstract : 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

  4. 18. Disclosures Regarding Impairment Testing of Goodwill - Does Enforcement Matter

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Tobias Uhrberg; Erik Hansson Widegren; [2013]
    Keywords : Goodwill; Impairment; IAS 36; Disclosure; Enforcement; Business and Economics;

    Abstract : .... READ MORE

  5. 19. 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. 20. IMPAIRMENT OF GOODWILL - A study about differences in goodwill impairment and the enforcement regarding impairment of goodwill in Europe, the US and in the UK, France, Germany and Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Suzana Markovic; Sandra Senay Oguz; [2011-06-10]
    Keywords : Goodwill; impairment of goodwill; IAS 36; SFAS 142; enforcement;

    Abstract : Background and problem: Since 2005, every listed company in Europe has to implement the statements by IASB in the consolidated financial statements. This is a step in the convergence process between the IFRS and the US GAAP. Even if differences are eliminated, some still remain. READ MORE