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

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Published: 10 September 2021

Last updated: 28 July 2025

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1

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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2

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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5

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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<p>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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10

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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11

Michalak, Marcin, and Przemysław Czajor. "Disclosure of economic value of operating fixed assets in financial statements of Polish public companies." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 105–16. http://dx.doi.org/10.5604/16414381.1207437.

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The objective of the paper is analysis of the methods of identifying, measuring and recognizing the oper-ating fixed assets impairment, alongside with defining and measurement of operating fixed assets economic value and its determinants as well as the quality of this information disclosed in financial state-ments as of 2014. The research was conducted on the basis of annual financial statements of companieslisted on Warsaw Stock Exchange that are included in stock indices WIG 20 and sWIG 80. The research was focused on disclosures of determinants used by companies to estimate the economic val

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Tchatchou Tchaptchet, Julius Gaël, and Olivier Colot. "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures." International Business Research 12, no. 3 (2019): 139. http://dx.doi.org/10.5539/ibr.v12n3p139.

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This paper aims at studying the impact of the accounting treatment of goodwill on the mandatory disclosure required by the International Accounting Standard (IAS) 36 on the impairment test of goodwill. We use a sample comprising 79 companies listed on Brussels stock exchange to show that there is a great heterogeneity in current accounting treatment of goodwill. We identify two groups of companies: those that display the goodwill on a separate line in their balance sheet and those that integrate it in their intangible assets. For the later, the only way to notice the presence of goodwill is by

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Magli, Francesca, Alberto Nobolo, and Matteo Ogliari. "Comprehensibility and transparency of the impairment tests in contexts of crisis." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 141–50. http://dx.doi.org/10.22495/rcgv6i4c1art4.

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The application of Impairment Test on Goodwill is one of the most debated issues in the international arena, both in relation to the multiple profiles of subjectivity inherent in the valuation criteria set out in IAS 36 and in relation to the novelty that brings this procedure. For this reason, in our work we analyze Goodwill, Impairment Test and the international regulations governing them that are IAS 36 and IFRS 3. The Goodwill is an important asset for some companies, an intangible asset that arises as a result of the acquisition of one company by another for a premium value. Its assessmen

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Nobes, Christopher, and Christian Stadler. "Impaired translations: IFRS from English and annual reports into English." Accounting, Auditing & Accountability Journal 31, no. 7 (2018): 1981–2005. http://dx.doi.org/10.1108/aaaj-06-2017-2978.

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Purpose The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in English translations of annual reports provided by firms. Consideration is given to the best approach for translating regulations and whether that is also suitable for the translation of annual reports. Design/methodology/approach The two empirical parts of the paper involve: first, identifying the terms for

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Kaipova, G. S., D. I. Zakirova, and N. Berdimurat. "Methodology for testing assets for impairment during the coronavirus pandemic." Bulletin of "Turan" University, no. 4 (December 28, 2021): 62–69. http://dx.doi.org/10.46914/1562-2959-2021-1-4-62-69.

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Accounting for the impairment of assets is one of the difficult issues in the preparation of financial statements. However, despite the considerable attention of domestic and foreign accounting science to tangible and intangible assets, the methodological apparatus for analyzing the procedure of asset impairment remains insufficiently developed. Issues that take into account the specifics of the development of the economic environment for the functioning of companies, the state and degree of the accounting and financial reporting system have not been worked out, which requires a comprehensive

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ALBOROV, Rolan A., Grigorii R. ALBOROV, Svetlana V. KOZMENKOVA, and Ekaterina L. MOSUNOVA. "Accounting for the acquisition (creation), impairment and write-off of intangible assets." International Accounting 25, no. 12 (2022): 1382–402. http://dx.doi.org/10.24891/ia.25.12.1382.

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Subject. This article deals with the issues of management of the acquisition (creation), valuation, revaluation, amortization of intangible value and operations for the write-off of intangible assets in accordance with the provisions of FSBU 14/2022 – Intangible Assets. Objectives. The article aims to disclose the issues of organization of analytical and synthetic accounting for the acquisition (creation), impairment and write-off of intangible assets, substantiate the procedure for keeping records of intangible assets and develop methodological aspects of analytical and synthetic accounting f

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Pobrić, Amira. "Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina." Acta Economica 22, no. 40 (2024): 145–60. https://doi.org/10.7251/ace2440145p.

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The subject of this paper is the assessment of the quality of financial statements of public enterprises in Bosnia and Herzegovina based on the information contained in the audit reports of the supreme audit institutions. The aim of the research is to determine how often auditors indicate that financial statements are not of satisfactory quality. Furthermore, the goal is to determine which International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are most often violated for the purpose of accounting manipulations and distorting the picture of the real perf

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Thuong, Tran Thi, Nguyen Thi Thuy, and Hoang Thi Mai Anh. "Intangible Assets Accounting in Vietnam: Perspectives of a Professional Accounting Group." Vietnam Journal of Agricultural Sciences 4, no. 3 (2021): 1185–97. http://dx.doi.org/10.31817/vjas.2021.4.3.09.

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This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others. Based on the results of this survey, the characteristics of the professional accounting group, including occupation, educational level, and work experience, etc., were collected. The accounting regulations for intangible assets in Vietnam in accordance with the guidelines of Vietnamese Accounting Standard (VAS) No. 04 (Intangible assets and other circu

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Kümpel, Thomas, and René Pollmann. "Bedeutung des Goodwill als Bilanzposition." Der Betriebswirt: Volume 56, Issue 4 56, no. 4 (2015): 20–27. http://dx.doi.org/10.3790/dbw.56.4.20.

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Um die eigene unternehmerische Wettbewerbsfähigkeit zu erhalten, werden oft strategische Unternehmenskäufe durchgeführt, die den Zugang zu neuen Produkten und Märkten sowie die Realisierung von Synergie- und Skaleneffekten garantieren sollen. Bei der Übernahme von Unternehmen werden in der Regel Kaufpreise gezahlt, die über dem bewertbaren Vermögen des erworbenen Unternehmens liegen. Der dadurch resultierende derivative Geschäfts- oder Firmenwert (Goodwill) unterliegt seit dem Jahr 2004 einem jährlichen Werthaltigkeitstest. Unabhängig davon, ob Indizien vorliegen, die auf eine Wertminderung sc

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Islami, Muhamad Pashya, and Aria Farah Mita. "Akuntansi untuk Uang Kripto (Cryptocurrency) – Studi Kasus di Galaxy Digital dan Meitu." Reviu Akuntansi dan Bisnis Indonesia 6, no. 2 (2022): 146–62. http://dx.doi.org/10.18196/rabin.v6i2.16055.

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Latar Belakang: Secara global dan lokal, pertumbuhan signifikan dan penggunaan uang kripto (cryptocurrency) didukung oleh komitmen Pemerintah Indonesia, termasuk penyusunan regulasi yang komprehensif, perpajakan, dan bursa cryptocurrency. Dari sudut pandang akademis, hal ini merupakan peluang untuk mengeksplorasi implementasi akuntansi untuk cryptocurrency sebagai pelajaran bagi Indonesia. Studi kasus adalah kasus riil yang menelaah semua informasi yang tersedia untuk publik guna memahami implementasi kebijakan akuntansi untuk cryptocurrency di Galaxy Digital dan Meitu.Tujuan: Tujuan dari pene

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Essam, Rateb A. Alhjaj, and Hidayah Binti Laili Nur. "he Effect of Audit Quality on Goodwill Disclosure among Malaysian Listed Firms under the MFRS 136." International Journal of Business Management and Technology 2, no. 3 (2023): 01–09. https://doi.org/10.5281/zenodo.7648135.

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Accounting for goodwill is again controversial as International Accounting Standard Board adopts the impairment regime in 2004. Indeed, the adoption of impairment regime regarding Goodwill in accordance with IFRS makes the annual reports of companies more credible and transparent. However, the new treatment continues to receive criticism from the academics and practitioners, because they see the impairment regime is based on the discretion of management, and there is subjectivity inherent in the application of the impairment regime besides the conceptual move toward fair-value accounting. Henc

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Zanoni, Andrea Beretta, and Silvia Vernizzi. "The Multiple-Scenario Valuation Method: When Robust Strategy Meets Valuation Needs." International Business Research 16, no. 12 (2023): 51. http://dx.doi.org/10.5539/ibr.v16n12p51.

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In the presence of great uncertainty and volatility, the valuation of single assets or enterprises can be extremely complicated. Over the last few years, the European Securities and Market Authority (ESMA) has analyzed the potential impacts of these uncertainties on the application of the Impairment of Assets (IAS 36) accounting standards and exhorted firms adopting the IAS/IFRS accounting standards to consider multiple scenarios in forecasting information. This study, adopting a theoretical and conceptual perspective, aimed to analyze the theoretical and practical implications of the shift fr

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Lin, Tzong-Huei, Ching-Chieh Lin, Yueh Cheng, and Wen-Chih Lee. "Asset impairment and corporate governance: evidence from the finance industry." Corporate Ownership and Control 7, no. 2 (2009): 411–19. http://dx.doi.org/10.22495/cocv7i2c4p2.

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The purpose of this paper is to explore whether asset impairment loss as stipulated in International Accounting Standards (IAS) No. 36 provides an opportunity for finance industry to engage in earnings management, and whether corporate governance mechanism can deter such behavior. Using a sample of Taiwan finance industry, our results show that the amounts of asset impairment losses are related to “income smoothing” incentive rather than “big bath” motive. We also find that directors/managers recognize asset impairment losses basing on self-interest consideration and corporate governance mecha

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Lampiris, Konstantinos, Vassiliki Balla, Panagiotis Ballas, and Alina Hyz. "Goodwill accounting: A critical evaluation of evolving international standards and implications for financial reporting." Risk Governance and Control: Financial Markets & Institutions 15, no. 3 (2025): 94–102. https://doi.org/10.22495/rgcv15i3p7.

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The accounting treatment of goodwill has been the subject of extensive discussion and disagreement among standard setters and financial statement preparers in the nations. There have been significant challenges in defining, measuring, and subsequently accounting for goodwill, especially when the accounting treatment depends on cultural issues, amongst others (Khlif, 2016). Nonetheless, goodwill remains a substantial asset in many companies, its preservation and value upheld through substantial annual expenditure. In Europe, accounting for goodwill has undergone numerous changes due to the comb

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Petryk, Olena, and Artem Oliinyk. "Theoretical and practical aspects of auditing fixed assets of enterprises during the economic recovery of Ukraine." Fìnansi Ukraïni 2025, no. 6 (2025): 118–28. https://doi.org/10.33763/finukr2025.06.118.

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Introduction. The war in Ukraine has caused extensive destruction of infrastructure and fixed assets of enterprises, necessitating a revision of traditional audit approaches. In the context of economic instability and legal uncertainty, the audit of fixed assets becomes particularly important for ensuring the reliability of financial reporting and supporting recovery processes. Problem Statement. The study identifies the specific features of auditing fixed assets during the post-war economic recovery of Ukraine, taking into account asset damage, impairment, and legal changes in asset status. T

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Chirino-García, Raysa Chiquinquirá. "Deterioro de la propiedad, planta y equipo en el marco de las normas internacionales de información financiera." IUSTITIA SOCIALIS 5, no. 8 (2020): 645. http://dx.doi.org/10.35381/racji.v5i8.651.

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The objective of this research was to analyze the deterioration of Property, Plant and Equipment (PPE) in the companies of the carpentry branch in the Municipality of Maracaibo, Zulia State, given that this industrial branch has the dilemma due to the adoption and application of the International Standards of Financial Information, specifically the (IAS 36) inherent to the impairment of the assets. In consideration with the contributions of Vázquez and Díaz (2013), Mantilla (2006), Romero (2012) and Chirino Marrufo (2017), who contributed theories for this study and provided relevant informati

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Лисовская, И. А., та Н. Г. Трапезникова. "АНАЛИЗ ВЛИЯНИЯ ОБЕСЦЕНЕНИЯ ВНЕОБОРОТНЫХ НЕФИНАНСОВЫХ АКТИВОВ НА ПОКАЗАТЕЛИ ФИНАНСОВОЙ ОТЧЁТНОСТИ РОССИЙСКИХ КОМПАНИЙ". Vestnik of Volga State University of Technology Economics and Management, № 2(54) (28 листопада 2022): 74–89. https://doi.org/10.25686/2306-2800.2022.2.74.

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В статье проанализирована динамика балансовой стоимости внеоборотных нефинансовых активов и убытков, признанных отдельными российскими компаниями в результате проведения проверок на обесценение, а также ключевые методические особенности и факторы, определившие характер изменения указанных показателей. Представлена точка зрения авторов об отдельных направлениях организационной работы по проверке на обесценение объектов основных средств и капитальных вложений в финансовой отчётности за 2022 год. Introduction. From 1 January 2022, FSBU 6/2020 “Fixed Assets” and FSBU 26/2020 “Capital Investments”

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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi

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Mal’tsev, A. S. "Issues of Accounting Presentation of Metals and Mining Companies at Key Exploration Work Stages." Accounting. Analysis. Auditing 7, no. 1 (2020): 27–33. http://dx.doi.org/10.26794/2408-9303-2020-7-1-27-33.

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The paper provides an overview of the main stages and types of exploration works for solid minerals according to the current regulatory documents of the Ministry of Natural Resources and Ecology of the Russian Federation, and also considers the features of accounting for these works in conformity with the requirements of RAS 24/2011 “Accounting for the costs on exploitation of natural resources”, IFRS 6 “Exploration and Assessment of Mineral Reserves” and IAS 36 “Asset Impairment”. According to the results of a comparative analysis of RAS and IFRS, assessment of the methods for reflecting expl

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Druzhilovskaya, T. Y. "Problematic aspects of the normative regulation of modern Russian accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 1 (January 18, 2023): 16–25. http://dx.doi.org/10.33920/med-17-2301-02.

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Currently, the reform of Russian accounting is actively continuing, which is being implemented in the course of the implementation of the Program for the Development of Federal Accounting Standards (FSBU). As a result of the implementation of these Programs, new FSBs are adopted, which significantly change many regulations in the field of accounting for various objects and business transactions. Such changes apply to all organizations (including healthcare organizations) that are subject to the new FSB. The article examines trends in the development of new FSB based on a comparison of the cont

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Andric, Mirko, Kristina Mijic, and Dejan Jaksic. "Financial reporting and characteristics of impairment of assets in the republic of Serbia, according to IAS/IFRS and national regulation." Ekonomski anali 56, no. 189 (2011): 101–16. http://dx.doi.org/10.2298/eka1189101a.

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Accounting for impairment of assets in the Republic of Serbia is set out under International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and national regulation (Book of Rules on Chart of Accounts). This paper presents research on the characteristics of impairment of assets in the Republic of Serbia in the period 2007-2009. The results of the research show an increase in the number of companies which disclosed impairment losses, as well as an increase in the value of impairment losses, in which the impairment losses of accounts receivable constitute the larg

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Malijebtou Hassine, Nour, and Faouzi Jilani. "Determinants of Goodwill Impairment Losses under IAS 36: The French Case." International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 343. http://dx.doi.org/10.5296/ijafr.v7i1.11291.

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The present paper investigates the determinants of goodwill impairment losses under IAS 36. More specifically, this study examines the impact of earnings management, corporate governance and financial crisis on goodwill impairment losses reported by French firms following the adoption of IAS 36 on purchased goodwill. Based on a sample of 730 observations from 107 groups of companies that belong to the SBF 250 over the period 2006-2012, the findings of this research confirm largely our predictions. Indeed, main results show that managers impair goodwill to meet earnings management motives linke

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D'Alauro, Gabriele. "L'avviamento nei bilanci aziendali: impairment test e disclosure." FINANCIAL REPORTING, no. 3 (October 2011): 11–43. http://dx.doi.org/10.3280/fr2011-003002.

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L'applicazione all'avviamento dell'test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, in relazione ai molteplici profili di soggettività insiti nei criteri di valutazione previsti dallo IAS 36 e al conseguente rischio che detta procedura possa costituire un potenziale strumento di politiche di bilancio. Attraverso un'indagine comparata dei bilanci di società quotate italiane e inglesi dal 2005 al 2008, si intende verificare il trattamento contabile dell'avviamento, in particolare nel caso di segnali di perdite di valore, nonché la corrispondentefornita al riguardo.

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Dmitrenko, I. M., R. O. Kostyrko, and V. P. Bondar. "Methodological Principles of the Accounting for Intangible Assets from the View of National and International Standards." Statistics of Ukraine 83, no. 4 (2018): 111–20. http://dx.doi.org/10.31767/su.4(83)2018.04.13.

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The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets. The complex of basic accounting positions for intangible assets is proposed in the following composition: definition of the object of accounting; method of identification; response to goodwill; how to receive and how to pay; the criteria for recognizing the asset is intrinsic; method of initial assessment; revaluation model; response to impairment; conditions for the choice and application of meth

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Mazzi, Francesco, Giovanni Liberatore, and Ioannis Tsalavoutas. "Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36." Accounting in Europe 13, no. 3 (2016): 353–79. http://dx.doi.org/10.1080/17449480.2016.1244341.

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Shaari, Hasnah, Tongyu Cao, and Ray Donnelly. "Reversals of impairment charges under IAS 36: evidence from Malaysia." International Journal of Disclosure and Governance 14, no. 3 (2017): 224–40. http://dx.doi.org/10.1057/s41310-017-0022-y.

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Nawaiseh, Mohammad. "Impairment Accounting Practice in Jordanian Industrial Public Shareholding Companies under IAS 36." British Journal of Applied Science & Technology 12, no. 6 (2016): 1–16. http://dx.doi.org/10.9734/bjast/2016/19786.

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Ginesti, Gianluca, Giuseppe Sannino, and Polcini Paolo Tartaglia. "Regole contabili e performance aziendale: impairment e disclosure degli strumenti rappresentativi di capitale AFS nei bilanci delle banche quotate italiane." MANAGEMENT CONTROL, no. 2 (December 2012): 71–103. http://dx.doi.org/10.3280/maco2012-su2005.

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In banking industry, equity investments classified as available for sale (AFS) are a relevant portion of financial assets. According to IAS 39, they must be measured ("at" and "after" recognition) at fair value. Increases or decreases in this value have to be recognised in the other comprehensive income, except when there is objective evidence of impairment. In this case, impairment losses are recognised in the net income. IAS 39 lists some events that can give rise to an impairment loss, for instance a "significant or prolonged" decline in fair value (par. 61). In the absence of detailed guid

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Alain, Devalle, Rizzato Fabio, and Pisoni Pietro. "Impairment of goodwill, IAS 36 and determinants of mandatory disclosure in Italian listed companies." African Journal of Business Management 11, no. 17 (2017): 456–63. http://dx.doi.org/10.5897/ajbm2017.8369.

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Avallone, Francesco, and Alberto Quagli. "Insight into the variables used to manage the goodwill impairment test under IAS 36." Advances in Accounting 31, no. 1 (2015): 107–14. http://dx.doi.org/10.1016/j.adiac.2015.03.011.

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Simorangkir, Panubut. "IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN." Jurnal Equity 20, no. 1 (2017): 83. http://dx.doi.org/10.34209/.v20i1.489.

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Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded t

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Simorangkir, Panubut. "IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN." Equity 20, no. 1 (2017): 83. http://dx.doi.org/10.34209/equ.v20i1.489.

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Fixed assets are certainly instrumental to the activities of a company, for servicecompanies, for trading companies, as well as industrial companies. Value on fixed assets is not small. Therefore, it affects the company both in the statement of financial position and profit and loss of the company. The cost on a fixed asset will decrease due to the usage of the property, plant and equipment. The provisions governing property, plant and equipment are listed in PSAK 16 (convergence with IAS 16). The results of this research and analysis that have been done in this research, it can be concluded t

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Suteja, Diana, Rindah Febriana Suryawati, Soegeng Soetedjo, Anny Yuniarti, Sofyan Sauri, and Leny Puspitasari. "Accounting Treatment of Coffee as Bearer Plant Asset at Perumda Perkebunan Kahyangan Jember." Jurnal Manajemen dan Organisasi 15, no. 4 (2024): 470–81. https://doi.org/10.29244/jmo.v15i4.52261.

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This study explores the accounting treatment of coffee plant as a bearer plant asset at Perumda Perkebunan Kahyangan Jember, a local state-owned enterprise in East Java Province Indonesia. As the agricultural sector plays a crucial role in Indonesia's economy, the proper classification, recognition, measurement, and disclosures of coffee plant as bearer plants are critical for financial transparency and effective management. This study examines how relevant Indonesian Financial Accounting Standards (i.e. PSAK 16 Revision 2011 on Fixed Assets, PSAK 69 on Agriculture, PSAK 14 on Inventory, and P

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Souza, Flaida Êmine Alves de, Reiner Alves Botinha, and Sirlei Lemes. "A COMPARABILIDADE DAS ESCOLHAS CONTÁBEIS NA MENSURAÇÃO DE ATIVOS INTANGÍVEIS DE COMPANHIAS ABERTAS BRASILEIRAS E PORTUGUESAS." RACE - Revista de Administração, Contabilidade e Economia 15, no. 3 (2016): 1117. http://dx.doi.org/10.18593/race.v15i3.8080.

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<p>Com o fluxo das relações entre os mercados financeiros, surge a importância da comparabilidade das demonstrações contábeis entre entidades de um mesmo país, assim como entre entidades de países diferentes. Nesse sentido, com o estudo buscou-se identificar o grau de comparabilidade das demonstrações financeiras de 230 companhias abertas, sendo 184 entidades do Brasil e 43 entidades de Portugal, em relação às escolhas contábeis em ativos intangíveis (IAS 38), no período de 2010 a 2012. As escolhas contábeis analisadas relacionaram-se à mensuração dos ativos intangíveis, ou seja, ao reco

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D'Alauro, Gabriele. "Cambiamenti di cash generating unit e valutazione dell'avviamento." FINANCIAL REPORTING, no. 2 (September 2012): 43–79. http://dx.doi.org/10.3280/fr2012-002003.

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Il presente contributo esamina gli effetti delle variazioni di cash generating unit (CGU) sull'entità delle svalutazioni dell'avviamento, attraverso un'indagine comparata di bilanci di società quotate italiane e inglesi. Avendo riguardo alla procedura di impairment test prevista dallo IAS 36, si assume che le modifiche di CGU, ove ritenute "non giustificate", ovvero non riconducibili a business combinations o a motivate riorganizzazioni interne, possano rivelare politiche di earnings management. In detto contesto si verifica l'ipotesi che un incremento o un decremento non giustificato del nume

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Ramachandra, Suresh, Karin Olesen, Anil Kumar Narayan, and Alexander Tsoy. "Compliance with international financial reporting paradigm: A tale of two transition paths." Corporate Ownership and Control 11, no. 4 (2014): 338–54. http://dx.doi.org/10.22495/cocv11i4c3p5.

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This study assesses the effectiveness of contrasting regulatory approaches taken by two transition economies, namely Russia and Kazakhstan, to bring about the organisational changes prompted by International Financial Reporting Standards (IFRS). Taking International Accounting Standard (IAS) 36, with specific reference to impairment of goodwill, this paper evaluates the compliance patterns resulting from voluntary adoption by Russia and the mandated approach of Kazakhstan. The results indicate an increasing trend in the levels of compliance by Russian and Kazakhstan firms with Russian firms su

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Hołda, Artur, and Anna Staszel. "Analysis of factors that affect the reporting of impairment losses on net fixed assets by companies listed on the Warsaw Stock Exchange." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (2020): 41–60. http://dx.doi.org/10.5604/01.3001.0014.3595.

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The paper aims to present the results of the authors’ own research, including an analysis of factors that may have a significant impact on reporting impairment losses of net fixed assets in the financial state- ments of companies listed on the Warsaw Stock Exchange. As part of the research, the authors tested the following hypotheses: (1) entities that prepare financial statements in accordance with IAS, (2) large entities, (3) production units, (4) entities that have been listed on the stock exchange for more than 13 years, and (5) entities in a poor financial condition are significantly more

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Gros, Marius, and Sebastian Koch. "Discretionary goodwill impairment losses in Europe." Journal of Applied Accounting Research 21, no. 1 (2019): 106–24. http://dx.doi.org/10.1108/jaar-03-2018-0039.

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Purpose The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment losses. Extant research provides mixed results on whether managers exploit their inherent discretion informatively or opportunistically. The purpose of this paper is to examine the determinants of discretionary goodwill impairment losses in Europe. Design/methodology/approach The authors divide goodwill impairment losses into economically induced and discretionary parts. Thereafter, the authors examine the determina

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Gros, Marius, and Sebastian Koch. "Goodwill impairment test disclosures under IAS 36: Compliance and disclosure quality, disclosure determinants, and the role of enforcement." Corporate Ownership and Control 16, no. 1-1 (2019): 145–67. http://dx.doi.org/10.22495/cocv16i1c1art4.

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Prior research documented that higher disclosure quality reduces information asymmetry and the cost of capital. Accordingly, firms have an incentive to comply with disclosure requirements and to provide voluntary disclosure. However, prior research on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we contribute to the literature and assist regulators, enforcers, and standard setters by shedding light on the determinants of the observed low levels of compliance and voluntary disclosure. Consistent with economic theory, we reveal

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Beaudoin, Cathy A., and Susan B. Hughes. "APT, Inc.: An Application of Impairment Testing and Fair Value Estimation Using International Financial Reporting Standards." Issues in Accounting Education 29, no. 1 (2013): 181–94. http://dx.doi.org/10.2308/iace-50610.

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ABSTRACT APT, Inc., a wholly owned subsidiary of a Canadian publicly owned company that reports using International Financial Reporting Standards (IFRS), owns a student rental complex on land leased from a U.S. university. APT, Inc.'s Director of Accounting must determine whether the apartment complex is impaired and determine the fair value of the property for financial statement disclosure purposes. As such, both he and the students assigned the case must rely on the guidance included in International Accounting Standards (IAS) 36, 40, and IFRS 13. Unlike most impairment examples included in

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