The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. According to IFRS 3 Goodwill should no longer be amortized but should undergo an impairment test at least once a year to evaluate its true value. The impairment test is made by the firms themselves on very subjective assumptions. These assumptions should be disclosed according to IAS 36 paragraph 134 in the annual report to enable transparency. So far the full compliance with this rule has been quest...
Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with...
This study examines goodwill reporting disclosures in Australia under AASB 136 – Impairment of Asset...
This study aimed to verify whether Brazilian publicly traded companies published information about t...
The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the acc...
Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which r...
The standard concerning the impairment testing for goodwill is often considered to be one of the mos...
The standard concerning the impairment testing for goodwill is often considered to be one of the mos...
Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed compani...
Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed compani...
Bakgrund: Med införandet av IFRS år 2005 tillkom en mängd nya standarder varav en utav dessa var IAS...
Bakgrund: Med införandet av IFRS år 2005 tillkom en mängd nya standarder varav en utav dessa var IAS...
Purpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment ...
Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Sto...
Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Sto...
AbstractThe paper presents the results of an empirical analysis on the quality of the mandatory disc...
Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with...
This study examines goodwill reporting disclosures in Australia under AASB 136 – Impairment of Asset...
This study aimed to verify whether Brazilian publicly traded companies published information about t...
The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the acc...
Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which r...
The standard concerning the impairment testing for goodwill is often considered to be one of the mos...
The standard concerning the impairment testing for goodwill is often considered to be one of the mos...
Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed compani...
Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed compani...
Bakgrund: Med införandet av IFRS år 2005 tillkom en mängd nya standarder varav en utav dessa var IAS...
Bakgrund: Med införandet av IFRS år 2005 tillkom en mängd nya standarder varav en utav dessa var IAS...
Purpose: This paper aims at examining the quality of corporate disclosure about goodwill impairment ...
Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Sto...
Title - To what extent do firms comply with IAS 36?: A study based on firms listed on Nasdaq OMX Sto...
AbstractThe paper presents the results of an empirical analysis on the quality of the mandatory disc...
Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with...
This study examines goodwill reporting disclosures in Australia under AASB 136 – Impairment of Asset...
This study aimed to verify whether Brazilian publicly traded companies published information about t...