Relevant bibliographies by topics / IAS 36 - Impairment of assets

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Academic literature on the topic 'IAS 36 - Impairment of assets'

Author: Grafiati
Published: 10 September 2021
Last updated: 28 July 2025

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Journal articles on the topic "IAS 36 - Impairment of assets"

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Maria, da Conceição da Costa Marques. "Impairment of assets appraised in accordance with IAS 36." American Based Research Journal 2, no. 7 (2013): 23–34. https://doi.org/10.5281/zenodo.3408196.

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<em>The impairment of assets and their impact on business accounting is an important aspect to consider in accounting, affecting also decision-making. This paper discusses the importance and role of impairment of assets in accounts. It takes into account the losses of impairment of assets and their effects on the preparation and presentation of financial statements. Discusses to what extent the company can improve its decision making process with the development of accounting information produced in accordance with IASB standards, especially regarding the issue of impairment/</em>
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陳仁易, 陳仁易. "IAS 36資產減損【公報釋讀】". 月旦會計實務研究 67, № 67 (2023): 084–90. http://dx.doi.org/10.53106/252260962023070067009.

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Oghoghomeh, Tennyson,, and Fynface N. Akani. "Assets Impairment Testing: An Analysis of IAS 36." African Research Review 10, no. 1 (2016): 178. http://dx.doi.org/10.4314/afrrev.v10i1.14.

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陳仁易, 陳仁易. "再論 IAS 36 資產減損". 月旦會計實務研究 72, № 72 (2023): 068–75. http://dx.doi.org/10.53106/252260962023120072008.

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Shchadilova, S. "Impairment of long-lived assets in accordance with IAS." Auditor, no. 6 (June 17, 2013): 50–56. http://dx.doi.org/10.12737/12614.

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Корнеева, Т. А., and Н. А. Беспалов. "Accounting for impairment of assets: definition of the CGU." Экономика и предпринимательство, no. 9(146) (January 22, 2023): 993–96. http://dx.doi.org/10.34925/eip.2022.146.9.193.

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Статья посвящена изучению подходов к выделению единиц, генерирующих денежные средства, для целей проверки внеоборотных активов компании на обесценение. Проведен анализ требований к выделению ЕГДС в МСФО IAS 36 «Обесценение активов». Практические аспекты установленных требований исследованы на примере консолидированной отчетности крупнейших российских компаний, публикующих консолидированную отчетность. The article is devoted to the study of approaches to the allocation of cash-generating units for the purpose of checking the company's non-current assets for impairment. The analysis of the requi
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Tsiklauri-Shengelia, Zhuzhuna, Natia Shengelia, and Revaz Shengelia. "Some Practical Financial Reporting (IFRS) Assessment Aspects Of The Covid-19 Impact on Business." PIRETC-Proceeding of The International Research Education & Training Centre 104, no. 1-2 (2021): 76–87. http://dx.doi.org/10.36962/ecs104/1-2-76.

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Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business all over the world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered and addressed by the top management. These financial key issues include discussing the following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, IAS 1, IAS 2, ISA 570 (revised) -Going Concern . The Impairment Review of Inventory, Fixed Assets, financial instruments, also the Going Concern at the entity level must be assessed in detail in the pandemic and ot
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André, Paul, Dionysia Dionysiou, and Ioannis Tsalavoutas. "Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts." Applied Economics 50, no. 7 (2017): 707–25. http://dx.doi.org/10.1080/00036846.2017.1340570.

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Nawaiseh, Mohammad Ebrahim. "Can Impairment Recognition under IAS 36 Be Improved by Financial Performance?" International Journal of Economics and Finance 8, no. 12 (2016): 163. http://dx.doi.org/10.5539/ijef.v8n12p163.

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&lt;p&gt;The study seeks first to examine how companies implement impairment test as required by IAS 36.Secondly, to explore and evaluate factors which may explain the effect of specific financial indicators on impairment loss. Quantitative analysis of a panel data sample of (30) companies listed on the Amman Stock Exchange (ASE) over 2005-2008 was carried out. Despite the fact that sample of companies listed on the ASE supposed to implement IAS36; only (41.10%) of the sample recorded an impairment recognition loss (30 out of 73). We find that impairment loss ratio showed fluctuated trends. We
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Olsen, Harald S. "Om beregning av gjenvinnbart beløp i foreløpig norsk regnskapsstandard." Magma 14, no. 8 (2011): 48–55. http://dx.doi.org/10.23865/magma.v14.732.

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Foreløpig norsk regnskapsstandard – Nedskrivning av anleggsmidler ble publisert i revidert utgave september 2009, og gjelder fra og med regnskapsåret 2010. Endringene i standarden er i all hovedsak små justeringer i tråd med IAS 36 Impairment of Assets. En vesentlig endring, ikke i tråd med IAS 36, er innføring av måling av bruksverdi i måling av bruksrett etter skatt. IAS 36 benytter konsekvent analyser før skatt, noe som er begrunnet i forenklingshensyn, samt at gitt nøytralt skattesystem vil nåverdiberegning av bruksverdi før og etter skatter gi samme resultat. Det å innføre valgadgang i no
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Dissertations / Theses on the topic "IAS 36 - Impairment of assets"

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Vanin, Miriam <1987&gt. "IAS 36 Impairment of Assets - Goodwill Impairment tra Compliance e Disclosure." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1997.

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L’applicazione all’avviamento dell’impairment test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, sia in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 sia in relazione al carattere di novità che investe detta procedura. Attraverso un’indagine empirica sui bilanci 2011 di società quotate italiane, si intende verificare la compliance delle metodologie adottate dalle imprese con le disposizioni dettate dallo IAS 36, nonché la corrispondente disclosure fornita al riguardo. Nella ricerca sono analizzati i vari aspe
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Schumann, Jörg. "Unternehmenswertorientierung in Konzernrechnungslegung und Controlling : impairment of assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung /." Wiesbaden : Gabler, 2008. http://d-nb.info/987521225/04.

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Rimmerfors, Sofia, and Kavian Sahar. "Strategies for Goodwill Allocation." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23472.

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Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill
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Gullholm, Anna, and Malin Karlsson. "Sambandet mellan en goodwillnedskrivning och framtida ekonomiska utfall : En kvantitativ studie baserad på svenska börsnoterade företag." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30134.

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Titel: Sambandet mellan en goodwillnedskrivning och framtida ekonomiska utfall Nivå: C-uppsats i ämnet företagsekonomi Författare: Anna Gullholm och Malin Karlsson Handledare: Fredrik Hartwig Datum: Juni - 2019  Syfte: Syftet med studien är att identifiera om en nedskrivning av goodwill enligt IAS 36 har effekter på framtida utfall såsom kassaflöde, resultat och utdelning i svenska företag noterade på Nasdaq Stockholm och NGM. Metod: Denna kvantitativa studie tillämpar en hypotetisk-deduktiv forskningsansats och har ett positivistiskt synsätt som vetenskaplig utgångspunkt. Den data studien bas
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Kanakriyah, Raed Muhammad. "The effect of asset impairment (IAS 36) in improving the quality of accounting information according to users' perspective : evidence from Jordan." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/7290/.

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Purpose: The main purpose of this study is to investigate from the users' perspective the influence of adopting IAS 36 'impairment of assets' on accounting information in Jordan and to ascertain the extent to which impairment application can affect users’ decisions. In other words, this study aims to elicit perceptions regarding the motivations and techniques of using impairment loss to discover its effect and role in improving the quality (qualitative characteristics) of accounting information and its impact on the financial statements of users, to assist them in the decision-making process;
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Remeš, Vojtěch. "Testování účetní hodnoty dlouhodobých aktiv dle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162248.

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This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial st
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Hugg, Maria, and Jenny Wahlström. "Nedskrivningsprövning av Goodwill - En kvantitativ." Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-196.

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<p>Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy abo
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Siggelkow, Lena. "Analytical and empirical analyses on fixed asset write-offs." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-116920.

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The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in as
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Tichá, Veronika. "Zásada opatrnosti ve světově uznávaných účetních systémech." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16662.

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This master's thesis is focused on a prudence principle under International Financial Reporting Standards (IFRS) a US Generally Accepted Accounting Principles (US GAAP) in accounting of a reporting unit. In the first part I described the prudence principle (conservatism principle) in the general way. In the second part of this thesis I introduced impairment testing, recognition of impairment of assets and reversal of previously recognized impairment of assets under IAS 36 Impairment of Assets. It is obviously focused on recoverable amount as a fair value less costs to sell and value in use, me
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Pereira, Anabela Duarte. "A crise financeira e o reconhecimento de imparidades : o caso europeu." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13109.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo pretende analisar o potencial impacto da recente crise financeira no reconhecimento de imparidades de ativos não correntes registados pelas empresas cotadas europeias. Para o efeito, foram analisadas 1.383 empresas de 14 países europeus durante o período de 2005 a 2014. Os resultados sugerem que as empresas durante a crise financeira reconhecem menos imparidades de ativos, quer nos países com ajuda financeira, quer nos países sem ajuda financeira. Há também evidência de que o nível de enforcement, a dimensão da
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Books on the topic "IAS 36 - Impairment of assets"

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Schumann, Jörg. Unternehmenswertorientierung in Konzernrechnungslegung und Controlling: Impairment of Assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung. Betriebswirtschaftlicher Verlag Dr. Thomas Gabler / GWV Fachverlage, Wiesbaden, 2008.

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Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. IASB, 2004.

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Widmer, Heinz. Ias 36 Impairment of Assets. GRIN Verlag GmbH, 2007.

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Schebler, Tim. Darstellung und Würdigung des Goodwill-Impairment-Tests Nach Ias 36. GRIN Verlag GmbH, 2013.

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Al-Obaidi, Furat. Impairment Test Gemass Ias 36: Ermessensspielraume und Bilanzpolitische Gestaltungsmoglichkeiten in der Praxis. GRIN Verlag GmbH, 2013.

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Rieger, Dana. Der Impairment Test nach IAS 36: Theoretische Grundlagen und ausgewählte Problemstellungen in der Praxis. GRIN Verlag GmbH, 2011.

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Schopper, Marcell. Ifrs 3 und Ias 36 - Empirische Untersuchung Zu Goodwill Bilanzierung und Goodwill Impairment Test. GRIN Verlag GmbH, 2005.

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Impairment of Financial Assets: Wesentliche Diskussionspunkte im Rahmen des Teilprojekts zur Überarbeitung des IAS 39. GRIN Verlag GmbH, 2010.

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Voets, Christina. Kulturelle Einfluesse Auf Die Anwendung des Impairment-Tests Nach IAS 36: Eine Experimentelle Untersuchung in Asien und Europa. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2013.

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Book chapters on the topic "IAS 36 - Impairment of assets"

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Buschhüter, Michael, and Andreas Striegel. "IAS 36 – Impairment of Assets." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_32.

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Benhayoun, Issam. "Impairments of assets (IAS 36)." In International Financial Reporting Standards in the MENA Region. Routledge, 2024. https://doi.org/10.4324/9781003500186-6.

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Borgmann, Michael, Stefan Dierkes, and Josef Kloock. "Goodwill-Impairment-Test nach IAS 36." In Betriebswirtschaftliche Fragen zu Steuern, Finanzierung, Banken und Management. Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-16730-1_16.

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Almubaydeen, Tareq Hammad, Ali Nemer Faris Mohammad, Riham Alkabbji, Mohammad Shadid, and Ruaa Binsaddig. "The Effect of the Application of the International Accounting Standard No. 36 (Impairment in the Value of Assets) on the Assessment of the Enterprise’s Ability to Continue as a Going Concern in the Industrial Companies Listed on the Amman Stock Exchange." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56586-1_47.

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"Impairment of Assets (IAS 36)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch19.

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"Impairment of Assets (IAS 36)." In Understanding IFRS Fundamentals. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch26.

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"Impairment of Assets (IAS 36)." In IFRS Practical Implementation Guide and Workbook. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch27.

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"IAS 36 Impairment of Assets." In IFRS Essentials. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch25.

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Ovsiuk, Nina, Inna Afanasieva, and Nataliia Zaderaka. "ACCOUNTING AND FINANCIAL ASPECTS OF LEASE IN THE CONTEXT OF GLOBAL CHALLENGES." In Financial, accounting and analytical information and audit in the system of state and corporate management. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-268-5-6.

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The relevance and timeliness of the research topic confirms the need to form an effective system of accounting for the lease of fixed assets in the context of the global crisis, the decline in the solvency of tenants and changes in national and international regulations governing the procedure for lease transactions and lease payments. The purpose of the study is to identify and analyze the problematic issues of accounting for the lease of fixed assets and their reflection in the financial statements under national and international standards under the influence of the identified global challe
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Säuberlich, Steffen, and Ulrike Scharnowski. "14.2 Impairment Test nach IAS 36." In Rechnungslegung in der Automobilzulieferindustrie. Vahlen, 2012. http://dx.doi.org/10.15358/9783800639489_206.

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Conference papers on the topic "IAS 36 - Impairment of assets"

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Savciuc, Maria. "Depreciation and amortization of intengible and tangible assets:analysis of referent standards IAS 16 pp&e, IAS 38 intangible assets and IAS 36 impairment of assets." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359023.35.

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Nowadays, we live in an era of increase, in which globalization and digitalization are changing our world and our perceptions.A large-scale problem in the internationalization and globalization of accounting and financial reporting is the study, analysis and application of rules and regulations regarding the recognition, measurement, revaluation of the elements of the entity's assets in a normal management cycle, stipulated by International Accounting Standards. So this article is created to provide veridical and exact information about amortization , depreciation, the difference betwixt these
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Moisei, Ana. "Classification and evaluation of financial instruments according to IFRS 9 „Financial instruments”." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359047.05.

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With the economic and financial development of the countries and the wider integrity at regional and international level, the role and value of financial assets increases. For these reasons, the accounting of financial assets as well as financial reporting are current, in order to optimize and adapt according to the economy of each country. IFRS 9 ”Financial instruments” was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categori
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Cacho, Roberta de Oliveira, Carla Heloisa Cabral Moro, Rodrigo Bazan, et al. "http://associacaopaulistamedicina.org.br/assets/uploads/revista-spmj/5806f8c85455ba6901f539e5e9a26c22.pdf." In XIII Congresso Paulista de Neurologia. Zeppelini Editorial e Comunicação, 2021. http://dx.doi.org/10.5327/1516-3180.698.

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Background: Preliminary evidence suggests that access to multidisciplinary rehabilitation is insufficient after hospital discharge of individuals with stroke. Objective: The AReA study intends to collect data about access to rehabilitation in different Brazilian regions. Methods: Seventeen public health centers will participate in the study. Each center will include 36 participants (n = 612). Patients with 6 months and less than oneyear post-ictus, age ≥18 years-old, stroke confirmed by CT or MRI and with any neurological impairment after stroke will be included. In each center, researchers wi
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