Essays about: "IAS 36 Impairment"

Showing result 21 - 22 of 22 essays containing the words IAS 36 Impairment.

  1. 21. IAS Paragraph 134 : Why do companies fail to fulfill the disclosure requirements?

    University essay from IHH, Redovisning och finansiering

    Author : Johan Enochsson; Johannes Nielsen; [2009]
    Keywords : IAS 36 paragrapg 134; Disclosure requirements;

    Abstract : The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. READ MORE

  3. 22. 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