Essays about: "ifrs difficulties"
Showing result 1 - 5 of 8 essays containing the words ifrs difficulties.
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1. The implications of IFRS 9 – for Equity Analysts
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE
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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 institutionenAbstract : 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
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3. Indicators of goodwill impairments: Pre- and post-acquisition indicators ability to predict future impairments
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : 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
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4. Implementation of IFRS 3 and Goodwill Accounting -From a Financial Analyst's Perspective
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: Few topics are as widely discussed as goodwill and IFRS 3, and several debates address the difficulties of valuation, accounting, allocation, and impairment tests of goodwill. The original intentions of IFRS is that the users of the financial statements must be given enough information about the companies’ earnings in order to make an appropriate assessment of the relevance of the goodwill. READ MORE
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5. Component depreciation in airline companies -A study about harmonization of accounting
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: IASB is the organization that develops and publishes IFRS-regulations which is used in more than 100 countries across the world. One of IASB´s objectives is to harmonize accounting between countries in order to make international accounting information comparable (www.ifrs.com). READ MORE