Essays about: "decommissioning provision"

Found 1 essay containing the words decommissioning provision.

  1. 1. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

    University essay from Göteborgs universitet/Graduate School

    Author : Alexandra Holm; Jetmire Isufi; [2016-09-20]
    Keywords : Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

    Abstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE