Essays about: "Impairment-testing"

Showing result 6 - 10 of 12 essays containing the word Impairment-testing.

  1. 6. Utnyttjar Svenska börsbolag diskonteringsräntan opportunistiskt vid nedskrivningsprövning av goodwill?

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Niklas Norstedt; Stefan Levin; [2014]
    Keywords : Goodwill; Impairment test; Discount rate; IFRS; Opportunism; Business and Economics;

    Abstract : Syftet med studien är att analysera huruvida Svenska börsbolag agerar opportunistiskt när man väljer diskonteringsränta för nedskrivningsprövning av goodwill genom en jämförelse med teoretiska diskonteringsräntor framräknade enligt CAPM.... READ MORE

  3. 7. 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

  4. 8. Goodwill hunting? A study on the proportion of purchase price allocated to goodwill under IFRS

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Josefin Bergholtz; Annie Li; [2013]
    Keywords : IFRS 3; goodwill; intangible assets; purchase price allocation; managerial discretion;

    Abstract : The principle-based IFRS framework allows for a high level of managerial discretion in the purchase price allocation and in the subsequent impairment testing of goodwill. Hellman et al. READ MORE

  5. 9. Disclosures Regarding Impairment Testing of Goodwill - Does Enforcement Matter

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Tobias Uhrberg; Erik Hansson Widegren; [2013]
    Keywords : Goodwill; Impairment; IAS 36; Disclosure; Enforcement; Business and Economics;

    Abstract : .... READ MORE

  6. 10. Goodwill and the Prediction of Bankruptcy

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Lau Skovgaard Jörgensen; Johannes Mofors; [2013]
    Keywords : Bankruptcy prediction; goodwill; IFRS; Sweden;

    Abstract : This study investigates whether the transition to IFRS in Sweden with regards to goodwill impairment testing has affected bankruptcy prediction models based on accounting ratios. We compare data from reported IFRS financial statements with simulated Swedish GAAP data to determine the effect on the Skogsvik and Ohlson bankruptcy prediction models. READ MORE