Advanced search

Showing result 21 - 24 of 24 essays matching the above criteria.

  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

  4. 23. Informationsgivning rörande goodwill i noterade bolag.

    University essay from Institutionen för ekonomi

    Author : Magnus Wallenius; [2007]
    Keywords : Nedskrivningsprövning; IAS 36; Goodwill.;

    Abstract : Syftet med denna uppsats är att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 punkt 134 och vilka faktorer som påverkar hur mycket information företagen lämnar. ... READ MORE

  5. 24. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

    University essay from Internationella Handelshögskolan

    Author : Anders Carlström; Tommy Persson; [2006]
    Keywords : Accounting; Finance; IFRS; IAS; Goodwill; Acquisitions; Due Diligence; Redovisning; Finansiering; IFRS; IAS; Goodwill; Företagsförvärv; Due Diligence;

    Abstract : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. READ MORE