Sökning: "Recovera-ble amount"

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

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

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

    Sammanfattning : 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. LÄS MER