Essays about: "IAS 36"
Showing result 1 - 5 of 24 essays containing the words IAS 36.
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1. Goodwill Impairment and Earnings Management in the year of the pandemic
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test and an independent T-test. READ MORE
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2. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE
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3. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE
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4. 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/FöretagsekonomiAbstract : 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
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5. Big Bath and Impairment of Goodwill : A study of the European telecommunications industry
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Income decreasing strategies conducted by management could be harmful for various stakeholders. One example is big bath accounting, which could be accomplished in numer- ous ways. This study focus on big baths achieved by recognising impairments of goodwill. READ MORE