Essays about: "accounting disclosures"

Showing result 21 - 25 of 37 essays containing the words accounting disclosures.

1. 21. 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

3. 22. The Certainty of a CGU-Specific WACC - Estimating Complications of Applying a Company-Wide Discount Rate

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Axel Jonsson; Oskar Jönsson; [2014]
   Keywords : WACC; cash generating units; impairment test; IAS 36; disclosures; Business and Economics;

   Abstract : Purpose: (1) Determine whether there is an inconsistency between the disclosed WACC and the WACC applied in CGU’s for internal impairment tests, with respect to IAS 36. (2) Determine to what extent companies apply a company-wide WACC internally in all CGU’s, when conducting impairment tests in accordance with IAS 36. READ MORE

4. 23. Indicators of goodwill impairments: Pre- and post-acquisition indicators ability to predict future impairments

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Erik Lind; Michael Arvidsson; [2014]
   Keywords : Goodwill; Impairments; Acquisitions; Prediction Model; IFRS 3; Segment Performance;

   Abstract : Companies allocate the majority of the acquisition price to goodwill, which has resulted in goodwill to become a prominent asset on companies balance sheets. Research shows that goodwill impairments lag behind the economic reality between two to four years and that the current accounting regime does not provide adequate disclosures to predict future impairments. READ MORE

5. 24. 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

6. 25. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Frida Martinsson; Kristina Edqvist; [2013-06-12]
   Keywords : IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

   Abstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE