Essays about: "Paragraph 134"

Showing result 1 - 5 of 6 essays containing the words 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

    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

  3. 2. 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

  4. 3. 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

  5. 4. 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 : Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase the transparency and comparability, which in the long run aims to harmonise the accounting behaviour. READ MORE

  6. 5. 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