Essays about: "IAS 36 Impairment"

Showing result 6 - 10 of 22 essays containing the words IAS 36 Impairment.

1. 6. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

   University essay from Umeå universitet/Företagsekonomi

   Author : Jens Fjellvind; Niklas Eriksson; [2016]
   Keywords : Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

   Abstract : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. READ MORE

3. 7. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators

   University essay from Karlstads universitet/Handelshögskolan

   Author : Nichanun Panacha; Victor Wiklund; [2015]
   Keywords : IFRS 3; IAS 36; goodwill; goodwill impairment; economic impairment indicators; association; telecommunication industry; agency theory; earnings management;

   Abstract : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. READ MORE

4. 8. A study of Swedish listed companies to determine if their goodwill impairment disclosures comply with the requirements in IAS 36

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Grannas Braf Linnea; El Farran Mirvat; [2015]
   Keywords : IAS 36; Impairment test; Goodwill; Disclosure and Compliance;

   Abstract : Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed companies comply with the disclosure requirements in IAS 36, paragraph 134. The study also aims at assessing whether certain company-specific characteristics could impact companies´ disclosure levels. READ MORE

5. 9. 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

6. 10. 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