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Showing result 1 - 5 of 13 essays matching the above criteria.

  1. 1. 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 finansiering

    Author : Ellen Daver; Helena Hellström; [2021]
    Keywords : Disclosure quality; Goodwill; Impairment-testing; IAS 36; Crisis;

    Abstract : 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

  3. 2. 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

    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

  4. 3. 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

  5. 4. 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

  6. 5. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : David Sennerstam; Tobias Fahlqvist; [2014-06-05]
    Keywords : Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

    Abstract : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. READ MORE