Essays about: "IAS 36 paragraph 134"

Found 4 essays containing the words IAS 36 paragraph 134.

  1. 1. To what extent do firms comply with IAS 36? : A study based on firms listed on Nasdaq OMX Stockholm

    University essay from Högskolan i Gävle/Företagsekonomi; Högskolan i Gävle/Företagsekonomi

    Author : Stina Skyttner; Nora Wennertorp; [2017]
    Keywords : Impairment testing of Goodwill; IAS 36 paragraph 134; Compliance; Financial Reporting;

    Abstract : Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Stockholm.Level - Master thesis in business administration.Authors - Stina Skyttner and Nora Wennertorp.Supervisors - Arne Fagerström and Saeid Homayoun. READ MORE

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

    University essay from Umeå universitet/Företagsekonomi; 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. 3. 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 : Backgroundandproblemdiscussion:Since2005alllistedcompaniesintheEuropeanUnionhavebeenobligatedtoapplytheIFRSregulations.Thepurposeoftheimplementationistoincreasethetransparencyandcomparability,whichinthelongrunaimstoharmonisetheaccountingbehaviour. READ MORE

  4. 4. 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