Sökning: "Jens Fjellvind"

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  1. 1. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Jens Fjellvind; Niklas Eriksson; [2016]
    Nyckelord :Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

    Sammanfattning : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. LÄS MER