Essays about: "asset impairment"

Found 5 essays containing the words asset impairment.

  1. 1. The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Andreas Hjalmarsson; Åberg Jens; [2019]
    Keywords : goodwill; impairment; amortization; IFRS;

    Abstract : Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. READ MORE

  3. 2. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
    Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

    Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE

  4. 3. Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Johansson; Erik Wiklund; [2013-08-07]
    Keywords : Goodwill; Earnings Management; Big Bath Accounting; NASDAQ OMX Nordic; Impairment of Goodwill.;

    Abstract : Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be made. READ MORE

  5. 4. Goodwill impairments, a delayed or ignored - A study investigating if goodwill impairments within Swedish firms are delayed by three years

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Helena Frick; Josefina Bona; [2013-07-01]
    Keywords : ;

    Abstract : How to treat goodwill within firms, has always been a discussion of great relevance. New standards were introduced to Swedish listed firms in 2005, whereby goodwill should be tested annually for impairments and no longer amortized on annual basis. READ MORE

  6. 5. Purchase Price Allocation and Impairment Testing - A straight application of standards?

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

    Author : Nathalie Redmo; Emma Wallgren; [2011]
    Keywords : purchase price allocation; impairment testing; goodwill; intangible assets; IFRS;

    Abstract : The importance of goodwill and intangible assets has amplified over the years as both their presence in the standards and their values in the financial reports have increased. How the purchase price allocation (PPA) and the subsequent impairment testing process are made is of great importance as different choices have different consequences on for example the financial reports and key ratios. READ MORE