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Andrews, Richard Charles. "Impairment of assets : an empirical investigation." Thesis, University of Hull, 2012. http://hydra.hull.ac.uk/resources/hull:7113.
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Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of conservatism, although largely discretionary in nature in the UK until the introduction of Financial Reporting Standard 11 Impairment of Assets and Goodwill (FRS 11) in 1998. Asset impairment is defined by the Accounting Standards Board (ASB) in FRS 11 as the situation of: A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount (paragraph 2). Recoverable amount in this context is the higher of net realisable value or value in use. Prior to the issue of regulations in the area of asset impairment, there was very little guidance for corporations which may have been faced with large impairment losses. This could result in some discretion in terms of the timing and how to account for any asset impairment charge, for example either an adjustment to reserves or an expense in the income statement. The aim of this thesis is to explore the practice of impairment of assets in UK published financial statements and evaluate the concept and suitability of impairment as a means of recognising and subsequently measuring a decline in the value of a non current asset and the implications of this process. An assessment of the impact of international standards in relation to asset impairment being operational from January 2005 for UK listed corporations is also undertaken. The sample consists of those corporations listed on the UK Financial Times 100 Index (FTSE 100) of leading corporations from the period from 2003 to 2007-8. The thesis evaluates the extent of earnings management associated with asset impairment charges, both before and after the change in the regulatory environment. An assessment of whether an increase or decrease in the earnings characteristics of corporations takes place as a result of a change in the regulatory environment is also evaluated. Additionally the thesis provides a detailed assessment of the extent of disclosure associated with charging an asset impairment loss and whether this is associated with the size of the asset impairment loss. The measurement and valuation methods employed to implement an asset impairment loss are also evaluated. Other key areas of investigation focus on asset impairment losses being associated with a particular category of asset, business sector, indicator of asset impairment and a change of management. Fair value forms a component of asset impairment loss recognition and this thesis contributes to the debate about the ability of a fair value measurement approach to provide a true and fair view of the corporation.
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Martins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThe purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairment of tangible fixed assets. The findings suggest that these companies do not provide satisfying information about impairments, in the sense that, in many companies, they do not provide information that is understandable and do not meet all the requirements of IAS 36.
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Cavalinhos, Patrícia da Conceição Nunes. "O impacto do goodwill nos resultados." Master's thesis, Escola Superior de Ciências Empresariais, 2013. http://hdl.handle.net/10400.26/5749.
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Dissertação de Mestrado em Contabilidade e FinançasA partir de 2005, as entidades com valores admitidos à negociação nos mercados regulamentados da União Europeia (UE) passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE. Em resultado desta alteração, surgiram novas regras de reconhecimento e mensuração do goodwill pelo que tem sido desenvolvido diversos estudos, que procuram avaliar a subjetividade que lhe está subjacente pode conduzir a determinados comportamentos na preparação da informação financeira. Neste estudo pretende aferir se existem factos relevantes que, comprovem a existência de manipulação dos resultados advinda do novo tratamento contabilístico do goodwill. Para isso analisamos as empresas cotadas na bolsa de valores da Euronext Lisbo a 31 de Dezembro de 2011. Concluímos que existem algumas falhas por parte das empresas no tratamento do goodwill, nas suas demonstrações financeiras. Em alguns períodos, as empresas que não alteraram o seu goodwill, assim como as que registaram perdas por imparidade, obtiveram o seu resultado mais atrativo.
Since 2005, all companies listed in the European Stock Exchange are obliged to present their consolidated financial statements based on IAS/IFRS as adopted by the European Union. In result of this amendment, new rules on recognition and measurement of goodwill have been developed by several studies, seeking to assess how the subjectivity behind it can lead to certain behaviors in preparing the financial information. This study aims to evaluate, if there are relevant facts that prove the existence of manipulation of results from the new accounting treatment of goodwill. For such,portuguese companies listed in the Lisbon Euronext in December 31, 2012, werw studied. In conclusion, all the examined companies are some mistakes, concerning the goodwill treatment, in their consolidated financial statements. In some periods, the companies that have not altered your goodwill, as well as those registering impairment losses, obtained more attractive results.
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Albuquerque, Daniela Reis. "The effect of banking supervision on the recognition and disclosure of impairment of financial assets." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16556.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo investiga o papel da supervisão bancária no reconhecimento e divulgação das perdas por imparidade de ativos financeiros. Em concreto, é feita uma comparação das práticas de divulgação entre países cujos supervisores bancários apresentam diferentes abordagens à imparidade do crédito e estabelecida uma relação com o grau de reconhecimento destas perdas. A amostra é constituída por 60 bancos de 15 países da União Europeia. Os respetivos supervisores nacionais foram classificados como intervencionistas/não intervencionistas no processo de imparidade do crédito considerando a sua interferência nas divulgações destas perdas. Dados financeiros e práticas de divulgação foram recolhidas manualmente dos Relatórios e Contas disponíveis em inglês para os exercícios de 2012 a 2015, tendo sido construídos índices de divulgação. Os resultados das análises univariadas e das regressões lineares revelam que bancos cujo supervisor tem uma abordagem intervencionista ao processo de imparidade do crédito apresentam um maior cumprimento com a IFRS 7 e são sujeitos a divulgações adicionais exigidas pelos respetivos supervisores nacionais. Esses bancos, contudo, apresentam um menor cumprimento com o Pilar 3 comparativamente com bancos cujo supervisor apresenta uma abordagem não-intervencionista ao processo de imparidade do crédito. As diferenças entre países são persistentes, mesmo após o Banco Central Europeu assumir a responsabilidade pela supervisão bancária na União Europeia, não obstante dos sinais de melhoria e harmonização das divulgações. Por último, conclui-se que o reconhecimento das perdas por imparidade no crédito está positivamente relacionado com o seu nível de divulgação.
This paper investigates the role of banking supervision in the recognition and disclosure of impairment of financial assets. Specifically, disclosure practices are compared between countries whose supervisors present different approaches to loan loss provisioning and related with the recognized level of loan loss allowances. The sample includes 60 banks from 15 European Union countries. The respective supervisors were categorized as interventionist or non-interventionist to loan loss provisioning according to their interference with loan loss provisions' disclosures. Financial data and disclosure practices were hand collected from the financial statements available in English for the financial years between 2012 and 2015 and indexes of disclosure were constructed. The results of univariate analysis and regression model show that banks whose supervisors have an interventionist approach to loan loss provisioning are the most compliant with IFRS 7 and provide additional impairment disclosures that are required by their national supervisor. However, these banks present a lower compliance with Pillar 3 in comparison with banks whose supervisors have a non-interventionist approach to loan loss provisioning. Country differences are persistent even after the taking over of European Union's banking supervision by the European Central Bank, despite signs of improvement and harmonization of disclosures. Finally, recognition of loan loss provisions is found to be positively related with the level of disclosure.
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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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Kačur, Branislav. "Impairment nefinančných aktív podľa IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162570.
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This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify when and how to entity test, identify, report impairment loss. The work also describes the basics of valuation of assets, mainly deals with the measurement by using historical cost and fair value.
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Geržová, Jana. "Projev zásady opatrnosti v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12108.
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The thesis is concerned with prudence principle in accounting - especially with provisions and impairment of assets. The thesis focuses on comparison of IAS/IFRS requirements and the czech legislation.
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Erhartová, Jitka. "Projevy zásady opatrnosti v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76725.
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The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter.
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Fio, Nicolau Lussati Vieira. "Divulgações sobre imparidade de ativos financeiros por parte das empresas cotadas em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14457.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo visa captar o impacto da crise financeira internacional nas decisões dos gestores das empresas cotadas em Portugal sobre o reconhecimento e divulgação de perdas por imparidade de ativos financeiros durante o período de 2006 a 2015. Concluímos que o ambiente profundamente severo, causado pelos efeitos da crise financeira internacional, não afetou nas decisões dos gestores de reconhecerem perdas por imparidade de ativos financeiros durante o período de crise financeira. Constatou-se que o montante reconhecido de perdas por imparidade de ativos financeiros foi superior em período de não crise em comparação com o período de crise, sugerindo que os gestores usam a imparidade como instrumento para gerir seus resultados em períodos onde a tendência da rendibilidade das empresas é por natureza decrescente. Por outro lado, concluímos que a decisão de reconhecimento de perdas por imparidade nas empresas cotadas em Portugal é significativamente influenciada pelo tipo de auditor. A dimensão, o nível de endividamento, o tipo de auditor e o setor de atividade tiveram um impacto significativo na magnitude de imparidade de ativos financeiros. Concluímos que a crise financeira, a inflação, o auditor, a cotação, o setor de atividade, o resultado antes do imposto ajustado de imparidade e reversões, bem como, logaritmo neperiano tiveram efeitos significativos nas divulgações sobre perdas por imparidade de ativos financeiros. Por outro lado, confirmamos que a crise financeira teve um efeito significativo no aumentou das divulgações de perdas por imparidade de ativos financeiros por parte das empresas cotadas em Portugal.
This study aims to capture the impact of the international financial crisis on the decisions of managers of listed companies in Portugal on the recognition and disclosure of impairment losses of financial assets during the period from 2006 to 2015. We conclude that the profoundly severe environment caused by the effects of the international financial crisis did not affect managers' decisions to recognize impairment losses of financial assets during the period of financial crisis. It was found that the recognized amount of impairment losses on financial assets was higher in the non - crisis period compared to the crisis period, suggesting that managers use impairment as an instrument to manage their results in periods when this is by nature decreasing. On the other hand, we concluded that the decision to recognize impairment losses in listed companies in Portugal is significantly influenced by the type of auditor. The size, level of indebtedness, the type of auditor and the sector of activity have had a significant impact on the magnitude of impairment of financial assets. We conclude that the financial crisis, inflation, auditors, quotation, sector of activity, profit before tax and impairment and reversals, as well as, logarithm, had significant effects in the disclosure on impairment losses of financial assets. On the other hand, we confirm that the financial crisis had a significant effect on the increase in the disclosure of impairment losses on financial assets by listed companies in Portugal.
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Tomášková, Pavlína. "Aplikace metod vyjadřování hodnoty dlouhodobých aktiv." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10724.
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The goal of this study is to analyze the current methods of expression the Value of Long-term Assets. The captures are in such order that after the explanation of basic terms there is application of the Measurment methods to different types of Assets, like tangible or intangible assets.
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Queiroz, Marta Aparecida Martins. "A divulga????o da perda por impairment nas empresas brasileiras de capital aberto." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/482.
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Previous issue date: 2011-02-25The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed.
O atual cen??rio mundial cujas bases se assentam no processo de globaliza????o econ??mica, resultou na necessidade de que as empresas elaborem suas Demonstra????es Cont??beis com base em normas uniformes, de modo a permitir relat??rios cont??beis padronizados e com a necess??ria homogeneidade, suprindo de forma mais eficiente ??s necessidades dos usu??rios da informa????o cont??bil, os quais t??m enfrentado diversas dificuldades durante a an??lise dos referidos relat??rios, em virtude da diversidade de modelos e informa????es apresentadas pelos mesmos. Tal situa????o agravou-se diante da import??ncia que a informa????o cont??bil passou a ter na atualidade, quando se tornou uma fonte fundamental para a tomada das decis??es referentes ao desempenho econ??mico das empresas. Nesse contexto, foi introduzido no Brasil o processo de converg??ncia aos padr??es internacionais de contabilidade, que tem contribu??do para acabar com a assimetria da informa????o cont??bil. Com a ades??o do Brasil ao processo de converg??ncia a estas normas, um dos procedimentos demandados ?? a realiza????o do impairment test, por meio do pronunciamento t??cnico CPC-01, emitido pelo Comit?? de Pronunciamentos Cont??beis e aprovado pela Comiss??o de Valores Mobili??rios com a Delibera????o n?? 527, que trata da perda de recuperabilidade dos ativos. Esta norma determina que quando um ativo, ou grupo de ativos est?? registrado por um valor maior que os benef??cios que ele pode proporcionar, devem-se reconhecer um valor de perda no resultado do exerc??cio, denominado perda por recuperabilidade dos ativos. Nesse contexto, o objetivo dessa pesquisa ?? analisar o cumprimento das normas de impairment exigidas pelo CPC-01 e a posi????o dos auditores independentes em seus pareceres, diante da aus??ncia, parcial ou total, do cumprimento dessas exig??ncias referentes ?? divulga????o da perda por recuperabilidade dos ativos. A partir disso, constru??ram-se os procedimentos metodol??gicos. Primeiramente, definiram-se quais as exig??ncias da norma, alicer??adas nos constructos te??ricos da pesquisa. Adotou-se a pesquisa qualitativa. Com essa base, analisou-se a amostra composta por cinquenta e cinco empresas que estavam listadas no ??ndice IBOVESPA no primeiro quadrimestre de 2010. Dessas, doze evidenciaram e mensuraram impairment. A coleta dos dados deu-se por meio de obten????o das Demonstra????es Cont??beis dos anos de 2008 e 2009 publicadas em sites da CVM, BM&FBOVESPA e tamb??m sites das doze empresas que realizaram a evidencia????o. Os resultados apontam que seis empresas n??o cumpriram com os requisitos de evidencia????o solicitados pelo CPC-01. Nos relat??rios dos auditores independentes n??o se encontram ressalvas sobre este assunto, pois os auditores somente ressalvam uma Demonstra????o Financeira se a omiss??o for relevante e estes crit??rios de relev??ncia variam de acordo com o volume de opera????es de uma empresa, concluindo-se que ainda h?? assimetria da informa????o cont??bil apesar dos esfor??os de padroniza????o cont??bil. Os resultados apontam que o atendimento ??s exig??ncias de divulga????o da perda por impairment dispostas no CPC-01 ocorreu de forma parcial na maioria das empresas pesquisadas.
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Canivezi, Evandro Rossi. "Aplicação do teste de "Impairment" em ativo imobilizado: estudo de impacto econômico decorrente da aplicação em uma "CGH" - Central Geradora Hidrelétrica." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19620.
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The present work refers to the application of the "Impairment test" in a CGH - Hydroelectric Generating Center and aims to understand the condition of this asset, demonstrating the benefit that will be generated by this. The specific objectives of this research include adjusting this fixed asset to its real future economic return capacity, ascertaining that this asset is not recorded in the accounting for a value higher than that recoverable and analyzing whether the book value was recovered or if it is recovered Overvalued, subject to the recognition of losses. The research methodologies used in this work were qualitative and quantitative analysis, besides a case study. The study focuses on two research methodologies regarding the procedures, being carried out research and survey of the information pertinent to the universe to be researched. For the application of the "Impairment test", the amounts presented in the balance sheet and other information provided by the management area of the entity were considered. In the topic "analyzes and discussions", it is possible to observe the impacts, the form of elaboration and disclosure by the organizations and the comments related to this methodology
O presente trabalho refere-se à aplicação do “Impairment Test” em uma CGH - Central Geradora Hidrelétrica e visa compreender a condição deste ativo, demonstrando o benefício que será gerado por este. Os objetivos específicos desta pesquisa compreendem adequar este determinado ativo imobilizado a sua real capacidade de retorno econômico futuro, averiguar que este ativo não esteja registrado contabilmente por um valor superior àquele passível de ser recuperado e analisar se o valor contábil foi recuperado ou se o mesmo se encontra superavaliado, sujeitando-se o ativo ao reconhecimento de perdas. As metodologias de pesquisa utilizadas neste trabalho foram análise qualitativa e quantitativa, além de estudo de caso. Enquadram-se no estudo, duas metodologias de pesquisa quanto aos procedimentos, sendo realizadas pesquisa e levantamento das informações pertinentes ao universo a ser pesquisado. Para aplicação do “Impairment Test”, foram considerados os valores apresentados no Balanço Patrimonial e demais informações fornecidas pela área de gestão da entidade. No tópico “análises e discussões”, é possível observar os impactos, a forma de elaboração e disclosure por parte das organizações e comentários relacionados a essa metodologia
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Trevizan, Érica Taís da Silva. "O reflexo da adoção do teste de impairment dentro das organizações brasileiras: um estudo de casos múltiplos." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/964.
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Previous issue date: 2015-07-29The impairment test is intended to ensure that the carrying amount of the assets does not exceed its recoverable amount, keeping them, recorded like this in the financial statements in accordance with its ability to generate future economic benefits. This accounting primary rule affects long-term assets such as fixed and intangible assets, which tend to stay longer in the balance sheet. Regulated since 2008, from the accounting pronouncement CPC 01 - Impairment of Assets, the impairment is not considered a simple procedure, because it involves much trial and requires extensive technical knowledge of those who apply. This research aims to verify which was the reflection of the adoption of CPC 01 in the Brazilian companies in order to understand how this practice was incorporated into your routine, such as information on impairment are generated internally and identify possible contributions that this practice may have led to management level. This study was conducted from the perspective of the Theory of Diffusion of Innovations and Institutional Theory, from a multicase study with four public companies, chosen for convenience. The results show that the adaptation process was very laborious. It was possible to identify the main changes that were necessary in this process as well as the main difficulties faced, such as the need for creation of new internal controls and the identification and mapping of the variables affecting the business, respectively. The results also indicate that the adoption of the impairment test brought important benefits for internal management, as early identification of possible losses of assets, allowing management to take steps to ensure that they do not occur. Although it was possible to identify the major search criteria of internal and external evidence of loss of assets, such as questionnaires to collect information from the factories on the conditions of use of the equipment and the analysis of competition. It concludes that the adoption of CPC 01 had unexpected effects on the management level, because despite being a dedicated practice to answer to external users, brought valuable internal benefits for the companies studied, so that is no longer just an accounting rule and became a management tool, actively influencing senior management decisions.
O teste de Impairment tem o objetivo de garantir que o valor contábil dos ativos não exceda o seu valor de recuperação, mantendo-os, assim, registrados nas demonstrações financeiras de acordo com a sua capacidade de gerar benefícios econômicos futuros. Essa regra contábil afeta principalmente os ativos de longa duração, como Imobilizado e Intangível, que tendem a permanecer por mais tempo no balanço patrimonial. Regulamentado a partir do pronunciamento contábil CPC 01 Redução ao Valor Recuperável de Ativos, o impairment não é considerado um procedimento simples, visto que envolve muito julgamento e exige amplo conhecimento técnico de quem o aplica. Esta pesquisa busca verificar qual foi o reflexo da adoção do CPC 01 dentro das empresas brasileiras, a fim de entender como essa prática foi incorporada em sua rotina, como as informações sobre impairment são geradas internamente e identificar possíveis contribuições que essa prática possa ter acarretado a nível gerencial. Este estudo foi realizado sob a ótica da Teoria da Difusão das Inovações e da Teoria Institucional, a partir de um estudo de multicasos com quatro companhias de capital aberto, escolhidas por conveniência. Os resultados apontam que o processo de adequação foi bastante trabalhoso. Foi possível identificar as principais mudanças que se fizeram necessárias nesse processo, bem como as principais dificuldades enfrentadas, como, por exemplo, a necessidade de criação de novos controles internos e a identificação e mapeamento das variáveis que afetam o negócio, respectivamente. Os resultados também indicam que a adoção do teste de Impairment trouxe importantes benefícios internos para a gestão, como a identificação antecipada da possibilidade de perdas dos ativos, permitindo que a administração tome medidas para que elas não ocorram. Ainda foi possível identificar os principais critérios de busca das evidências internas e externas de perda de ativos, como a aplicação de questionários para a coleta de informações das fábricas sobre as condições de uso dos equipamentos e a análise da concorrência. Conclui-se que a adoção do CPC 01 teve efeitos inesperados no âmbito gerencial, pois, apesar de ser uma prática voltada para atender aos usuários externos, trouxe benefícios internos valiosos para as companhias estudadas, de forma que deixou de ser apenas uma regra contábil e passou a ser uma ferramenta de gestão, influenciando ativamente as decisões da alta administração.
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Hlavaty, Laura Elizabeth. "Understanding Developmental Differences in ADHD: Exploring Patterns of Symptoms, Impairment, Risk, and Compensatory Skills Based on Age of Initial Diagnosis." Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1568222347708541.
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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 to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers. The empirical findings are discussed in the light of the IASB Conceptual Framework, IAS 36 impairment test, allocation of goodwill and the comparability between companies. Our study reveals that three of four companies has a strategy for allocating goodwill. It is also clear that comparability has been reduced by the introduction of IAS 36; all respondents agree and highlight the problem of subjectivity of the management.
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Axelsson, Frida, Sarah Fri, and Hanna Myrin. "Goodwill och dess påverkan på företagets lönsamhet : En jämförelse mellan byggnations- och telekommunikationsbranschen efter införandet av IFRS 3." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-33353.
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Frågeställning: Vilken är den procentuella förändringen av goodwill och lönsamhet sedan införandet av IFRS 3 i de båda branscherna? Finns det ett samband mellan andelen goodwill och lönsamhet i de båda branscherna? Ökar eller minskar lönsamheten av goodwillnedskrivningar? Syfte: Syftet med vår studie är att med hjälp av analyser undersöka sambanden mellan goodwill och företagens lönsamhet samt få en ökad insikt i hur goodwillen och dess nedskrivning hanteras i de valda branscherna. Detta anser vi intressant då IFRS 3 har i syfte att ge internationella riktlinjer hur goodwillen ska redovisas, men på grund av subjektiva bedömningar uppstår skillnader som påverkar företagens lönsamhet. Studiens utfall kan vara av intresse för intressenter inom branscherna. Metod: Studien är genomförd med en kvantitativ metod. En statistisk analys genomförts där vi testat signifikanta samband mellan variabler. Materialet till detta är sammanställt från nio företags årsredovisningar, under en tio års period. Resultatet studerades genom sammanställningar i diagram och med regressionsanalyser. Slutsats: Studien visade att i byggnationsbranschen har räntabiliteten minskat samtidigt som goodwillen har ökat. I telekommunikationsbranschen har räntabiliteten ökat samtidigt som goodwillen minskat. Detta sedan införandet av IFRS 3. Studien visade att det finns ett samband mellan lönsamhet och goodwill i de studerade branscherna. Inget signifikant värde uppnås på nedskrivningarnas påverkan på lönsamheten vilket gör att vi inte kan uttala oss om det finns ett samband mellan dessa.Research questions: What is the percentage change in goodwill and profitability since the introduction of IFRS 3 in the two sectors? Is there a relationship between the proportion of goodwill and profitability in both sectors? Increases or decreases the profitability of the goodwill impairment? Purpose: The purpose of our study is that with help of analyzes examining the relationship between goodwill and business profitability and gain a greater understanding of how the goodwill and its impairment are being handled in the selected sectors. We consider this interesting since IFRS 3 has the purpose of providing international guidelines how goodwill should be reported, but because of subjective assessments arises differences that affect corporate profitability. The study's results may be of interest to stakeholders in the sectors. Method: This study was conducted by a quantitative method. A statistical analysis has been carried out where we test the significant relationships between different variables. The material for this essay is compiled from nine companies’ annual reports, between 2005 and 2014. The results were studied by summaries of graphs and regression analysis. Conclusion: The study shows that in the construction industry has the profitability fallen while the share of goodwill has increased. The telecommunications industry has increased the return on equity while the share of goodwill has decreased. The study showed that there is a correlation between profitability and goodwill in the industries studied. No significant value was achieved in impairments impact on profitability, which means that we can not express an opinion whether there is a connection between them.
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Cisneros, Avila Giuliana, and Cueva Juan Jose Inchicaqui. "NIC 36: Deterioro del Valor de los Activos y su impacto financiero y tributario de las empresas del sector comercial de útiles de oficina, insumos de cómputo y papelería de Lima, Año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/652504.
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La presente investigación tiene como objetivo evaluar el impacto financiero y tributario de la NIC 36: Deterioro del Valor de los Activos en empresas del sector comercial de útiles de oficina, insumos de cómputo y papelería de Lima, Año 2017. Para el desarrollo de la presente tesis se tiene como respaldo la Norma Internacional Contable 36, que se ejecutó a partir del 31 de Marzo del 2004. La NIC 36 nos señala establecer las políticas y procedimientos que una entidad debe aplicar para realizar un correcto cálculo de las estimaciones; asi como su registro utilizando como base de criterio el importe recuperable, para mostrar los importes correctos en los Estados Financieros.
Capitulo I Marco teórico, se realiza una investigación de fuentes primarias para obtener información de las normas internacionales de información financiera (NIIFs), impacto financiero y tributario, que permite respaldar la investigación. En el capitulo II se trata de plantear la situación problemática del tema, el problema principal, el objetivo principal y específicos, la hipótesis principal y específicos para que sean validadas en la investigación. El capitulo III Metodologia de investigación se define la población y la muestra para la realizacion de la investigación cualitativa y cuantitativa. El capitulo IV se realiza la investigación a través de las entrevistas, encuestas y el desarrollo del caso practico. Capitulo V Analisis de resultados, se realiza el análisis de los instrumentos y el caso practico. Y se culmina con la validación de las hipótesis por medio de los resultados obtenidos en el CHI cuadrado.The objective of this research is to evaluate the financial and tax impact of IAS 36: Impairment of Assets in companies in the commercial sector of office supplies, computer supplies and stationery in Lima, Year 2017. For the development of this thesis the International Accounting Standard 36, which was executed as of March 31, 2004, is supported. IAS 36 indicates that we establish the policies and procedures that an entity must apply in order to calculate the estimates correctly; as well as its registration using the recoverable amount as a criterion basis, to show the correct amounts in the Financial Statements. Chapter I Theoretical framework, an investigation of primary sources is made to obtain information of the international financial information standards (IFRS), financial and tax impact, which allows to support the investigation. In chapter II, we try to state the problematic situation of the subject, the main problem, the main and specific objective, the main and specific hypothesis to be validated in the investigation. Chapter III Research methodology is defined population and sample for the realization of qualitative and quantitative research. Chapter IV carries out the research through interviews, surveys and the development of the practical case. Chapter V Analysis of results, the analysis of the instruments and the practical case is carried out. And it culminates with the validation of the hypotheses by means of the results obtained in the square CHI.
Tesis
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Renvall, Lisa, and Daniella Sajfi. "Goodwillredovisningens värderelevans i de börsnoterade bolagens finansiella rapporter." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-36448.
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Titel: Goodwillredovisningens värderelevans i de börsnoterade bolagens finansiella rapporter. Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Lisa Renvall och Daniella Sajfi Handledare: Fredrik Hartwig Datum: 2021-Juni Syfte: Syftet med föreliggande studie är att undersöka huruvida en goodwillnedskrivning på svenska bolag noterade på Stockholmsbörsen påverkar deras värdering Metod: Denna uppsats präglas av en kvantitativ forskningsmetod med en deduktiv ansats. Data har samlats in via alla börsnoterade bolagens årsredovisningar på Stockholmsbörsen, Large, Mid och Small Cap mellan åren 2005 - 2019. Vidare har ytterligare data samlats in via databasen Thomson Reuters Eikon. Med hjälp av de sammanställda data har en korrelations - regressionsanalys samt ytterligare t-tester om goodwillposten utförts. Resultat & slutsats: Hypotesprövningarna kunde stödja alla tre hypoteser som formulerades. Resultaten visade på att en goodwillnedskrivning inte har någon effekt på aktiekursen. Hypotes två och tre testade om goodwillposten tagit en större andel av totala tillgångar mellan 2005–2019 samt att goodwillnedskrivningen minskat mellan dessa år, vilka vi fann stöd till. Examensarbetets bidrag: Studiens resultat bidrar till ökat kunskap kring goodwillpostens betydelse i börsnoterade bolagens balansräkning. Den bidrar med kunskapen att en goodwillnedskrivning inte har någon signifikant effekt på aktiekursen. Resultaten bidrar även till en pågående stor diskussion mellan olika redovisningsorgan. Förslag till fortsatt forskning: Första förslaget till vidare forskning är att utföra studien i andra länder eller kombinera andra länder med Sverige. Denna studie har endast utförts i Sverige och resultat är därför endast applicerbara på den svenska marknaden. Men för vidare forskning kan studier med utländska bolag göras för att förstå deras tankesätt kring goodwillposten. Ett annat förslag är att använda så kallade avkastningsmodeller som har i syfte att visa aktieprisets förändring över tid.Title: The goodwill accounting value relevance in the listed companies' financial reports. Level: Student thesis, final assignment for bachelor’s degree in business administration Author: Lisa Renvall and Daniella Sajfi Supervisor: Fredrik Hartwig Date: 2021 – June Aim: The purpose of the study is to examine whether a goodwill impairment on Swedish companies listed on the Stockholm Stock Exchange affects their valuation. Method: This essay is characterized by a quantitative research method with a deductive approach. Data has been collected via all the listed companies' annual reports listed on NASDAQ Stockholm, Large, Mid and Small Cap between the years 2005 - 2019. Furthermore, additional data has been collected from the Thomson Reuters Eikon database. Using the compiled data, a correlation, regression analysis and further t-tests regarding the goodwill were performed. Result & Conclusions: The hypothesis test could support all three hypotheses. The results showed that a goodwill impairment has no effect on the share price. Hypothesis 2 and hypothesis 3 tested whether goodwill took a larger share of the total assets between the years 2005-2019 and that the goodwill impairments decreased between these years in which we found support for. Contribution of the thesis: The results of the study contribute to increased knowledge about the importance of goodwill in the listed companies' balance sheet. It contributes with the knowledge that a goodwill impairment has no significant effect on the share price. The results also contribute to an ongoing major discussion between different accounting bodies. Suggestions for future research: The first proposal for further research is to carry out the study in other countries or combine other countries with Sweden. This study has only been performed in Sweden and results are therefore only applicable on the Swedish market. But for further research, studies with foreign companies can be done to understand their way of thinking about goodwill. Another proposal is to use so-called return models that aim to show the change in share prices over time.
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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 statements.
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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 EmpresariaisO 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 empresa e o endividamento explicam o reconhecimento de imparidades de ativos, ou seja, as empresas com um reduzido nível de enforcement, maior dimensão e mais endividadas tendem a reconhecer mais imparidades de ativos.
The present study analyses the potential impact of the recent financial crisis in the recognition of impairment of non-current assets recorded by European listed companies. For this purpose, were analyzed 1.383 companies from 14 European countries during the period 2005 to 2014. The results suggest that companies during the financial crisis recognize less impairment of assets, so much those of countries with financial assistance as the country without financial assistance. There is also evidence that the level of enforcement, the size of the company and the debt explain the recognition of impairment of assets, that is companies with a low level of enforcement, larger and more indebted tend to recognize more impairment of assets.
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Абравітов, О. O. "Організаційно-методичне забезпечення обліку та контролю основних засобів на прикладі ПрАТ «ПРОФЕСІОНАЛ»." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12616.
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У роботі розглядаються теоретичні та практичні аспекти організаційно-методичного забезпечення обліку та контролю основних засобів на ПрАТ «ПРОФЕСІОНАЛ».
Досліджено економічну сутність облікової категорії «основні засоби»; існуючі їх класифікаційні моделі та види оцінок; нормативне регулювання обліку цього виду активу; організаційно-методичне забезпечення обліку та контролю основних засобів на товаристві.
Проаналізовано відмінності вимог вітчизняних та міжнародних стандартів щодо обліку основних засобів; фінансовий стан та платоспроможність товариства; стан, рух та ефективність використання основних засобів; визначено вплив ряду чинників на рівень віддачі основних засобів.
Запропоновано доповнити існуючі класифікаційні моделі основних засобів ознакою «Для цілей складання консолідованої фінансової звітності»; визначено необхідність доповнення національних стандартів, які регулюють питання обліку основних засобів» визначенням поняття «теперішня вартість майбутніх грошових надходжень від активу»; розширити табличну частину типової форми інвентаризаційного опис критеріями визнання та оцінки основних засобів.Thesis consist of three chapters. Object of study is the process of accounting, control and analysis of fixed assets of economic entities. The paper considers theoretical and practical aspects of organizational and methodological support of accounting and control of fixed assets at PJSC “PROFESSIONAL”. The economic essence of the accounting category "fixed assets" is studied; their existing classification models and types of estimates; regulatory regulation of accounting for this type of asset; organizational and methodological support of accounting and control of fixed assets in the company. The differences between the requirements of domestic and international standards for the accounting of fixed assets are analyzed; financial condition and solvency of the company; condition, movement and efficiency of use of fixed assets; the influence of a number of factors on the level of return on fixed assets is determined. It is proposed to supplement the existing classification models of fixed assets with the sign “For the purposes of compiling consolidated financial statements”; identified the need to supplement the national standards governing the accounting of fixed assets by defining the concept of “present value of future cash flows from the asset”; expand the tabular part of the standard form of inventory description criteria for recognition and measurement of fixed assets.
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Procházka, Michal. "Změny hodnoty aktiv podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198480.
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The main object of this thesis is to show measurement of assets and its changes under International Financial Reporting Standards with closer focus on impairment testing according to IAS 36 - Impairment of Assets. The first part of the thesis introduces definition of assets and possible measurement bases used at first time recognition and reporting date. The main part deals with impairment testing of individual assets and cash-generating units. There is described when the impairment testing must be performed, how to determine the size of impairment loss and possibilities of abolishing the impairment loss. At the end of the thesis is analyzed actual impairment test.
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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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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 about the impairment test.
The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this. We will investigate if there is any relation between how much the three largest owners in each company hold both in equity- and vote share and how much information that is provided in the accountancy. We will also investigate if there is any relation between the expectations of returns from the market and how much information that is provided. The first hypothesis is: If companies are expected to get a high future cash flow, which implies a high market value in relation to book value of equity, then the company will reveal less information conveying much knowledge about the market to their competitors. The second hypothesis claim that if the three largest owners together holds a large equity- vote share, where small asymmetric information exists, then the company should want to disclose less information in their accountancy.
In this research we analyse the accountancy of each company listed at the OMX exchange by 31 Dec 2005. To see how much information that is disclosed in the accountancy, we have chosen to analyse how and if the companies accomplish their accounting according to IAS 36 point 134. To be able to compare how much information the companies provided about this, we have created a score structure. Furthermore we have used SPSS to make a regression analysis, which should show if there are any relations. Our results however show that there is no relation between how much information that is given and how large the market value compared to book value of equity is. Neither did we find any relation between how large the three largest owners where and how much information that was provided. Our results differ from earlier studies. One cause for that might be that we only picked three variables, while their studies could have included a lot more variables. Our study only focuses on a small part of the accountancy; if we had analyzed the entire accountancy we might have arrived to a different result. The year 2005 was furthermore the first year that the companies were obliged to follow the standard, which also could have had a certain impact on the result.
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Lachoutová, Marie. "Zobrazení dlouhodobého hmotného majetku v účetnictví podle české legislativy a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9316.
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This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.
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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, methods of the fair value valuation, computing value in use and identifying the appropriate discount rate to apply expected future cash flows. Third chapter of this master's thesis, named "Provisions under IAS 37", is dealing with relation between provisions and contingent liabilities, initial liability measurement and subsequent applying IAS 37. There are also stated disclosure requirements under IAS 37 (as well as under IAS 36). Within the scope of this part are in detail described Exposure Draft ED/2005 and Exposure Draft ED/2010/1 published from International Accounting Standard Board IASB in 2005 and 2010 as proposal to improvement of current version of standard IAS 37. This thesis is also focused on differences between accounting principles of prudence principle in IFRS and US GAAP. Finally, in the last chapter I analysed 15 annual reports of airlines companies in the world, which present their financial statements under IFRS. The results according to impairment of assets including goodwill, provisions and disclosures of contingent liabilities are presented in the charts. This master's thesis, named "Prudence principle in generally accepted accounting systems" is completed with practical insights and cases in each of chapters.
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Жмайлова, О. Г., and В. О. Ляшенко. "Особливості оцінки зменшення корисності об’єктів основних засобів." Thesis, Nauka i studia, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59338.
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Вивсвітлені теоретико-методологіні підходи щодо визначення зміни корисності основних засобів; оцінки, за якою визначається сума очікуваного відшкодування та визнається сума втрат від зменшення (сума вигод від відновлення) корисності активів
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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 baseras på samlas in från databasen Thomson Reuters Eikon och bearbetas sedan i SPSS där korrelations- samt regressionsanalyser genomförs. Utifrån dessa analyser besvaras studiens syfte. Resultat och slutsats: Studien finner inte några statistiskt signifikanta resultat som ger belägg för att en nedskrivning av goodwill leder till ett lägre framtida kassaflöde eller en lägre framtida utdelning. Däremot visar studiens resultat att en goodwillnedskrivning påverkar företags resultat negativt året efter nedskrivningen. Uppsatsens bidrag: Studien ger ett teoretiskt bidrag genom att belysa att det föreligger samband mellan en nedskrivning av goodwill och framtida ekonomiska utfall. Resultaten avseende kassaflöde och utdelning skiljer sig från tidigare forskning medan studien kan bekräfta tidigare forskningsresultat som finner att en nedskrivning av goodwill har en negativ påverkan på företags resultat. Vidare ger studien ett praktiskt bidrag då resultaten kan vara användbara för investerare och analytiker.Title: The relationship between a goodwill impairment and future financial outcomes Level: Final assignment for Bachelor Degree in Business Administration Author: Anna Gullholm and Malin Karlsson Supervisor: Fredrik Hartwig Date: June - 2019 Aim: The purpose of the study is to identify whether an impairment of goodwill according to IAS 36 has effects on future outcomes such as cash flow, earnings and dividends in Swedish companies listed on Nasdaq Stockholm and NGM. Method: This quantitative study applies a hypothetical-deductive research approach and has a positivistic approach as a scientific starting point. The data this study is based on is gathered from the database Thomson Reuters Eikon and is then processed in SPSS where correlation and regression analyses are performed. Based on these analyses, the purpose of the study is answered. Result and conclusions: The study does not find any statistically significant results that provide evidence that an impairment of goodwill leads to a lower future cash flow or a lower future dividend. On the other hand, the results from the study show that a goodwill impairment affects companies' earnings negatively the year after the impairment. Contribution of the thesis: The study gives a theoretical contribution by illustrating that there is a correlation between an impairment of goodwill and future financial outcomes. The results relating to cash flow and dividends differ from previous research while the study can confirm previous research results that finds that an impairment of goodwill has a negative impact on companies' earnings. Furthermore, the study provides a practical contribution, as the results can be useful for investors and analysts.
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Svensson, Malin, and Stina Berggren. "Övergångseffekterna av IFRS 9 : En studie av svenska banker." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23457.
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1 januari 2018 infördes en ny redovisningsstandard för reglering av finansiella instrument, IFRS 9, som ersatte föregångaren IAS 39. Finansiella instrument är ett område som varit diskuterat under många års tid och blev ännu mer i fokus efter finanskrisen 2008. IAS 39 var länge kritiserad för att vara komplex, innefatta flera problem och ett av de mestomdiskuterade områden var bland annat hur kreditförluster redovisades. Införandet av den nya standarden medförde skillnader i hur finansiella instrument klassificeras, värderas och hur nedskrivning tillämpas. Alla svenska börsnoterade bolag ska använda IFRS vid upprättande av sin koncernredovisning, men de som främst kom att påverkas av standardbytet var dockfinansiella bolag. Införandet av IFRS 9 kom att leda till förändringar i bolagens finansiella rapportering och då standarden endast varit i kraft under ett års tid fanns få studier om vilka effekter standardbytet faktiskt har haft. Med grund i detta avser denna studie att bidra tillforskningen genom att undersöka vilka övergångseffekter IFRS 9 har haft på svenska bankersfinansiella redovisning. Studien genomförs med hjälp av en dokumentanalys med komparativa inslag av tre svenskabankers finansiella rapporter. Empirin sammanställs i tabeller och text för att sedan mynna ut i ett konsoliderat undersökningsresultat. Därefter analyseras empirin för att belysa skillnader som uppkommit i hur bankerna tillämpar redovisning av sina finansiella tillgångar efterinförandet av IFRS 9. Utöver detta syftar studien även till att analysera förändringen ur ett intressentperspektiv. De största skillnaderna som IFRS 9 medfört ligger i hur de finansiella tillgångarna klassificeras och hur nedskrivning tillämpas. Den nya nedskrivningsmodellen utgår frånförväntade kreditförluster till skillnad från föregångaren i IAS 39 där en tillgång endast skrevsned till följd av en faktisk förlusthändelse. Studien visar att de nya klassificeringskategorierna under IFRS 9 lett till en minskning i tillgångarnas redovisade värde till följd av omklassificering och nedskrivning i alla studerade fall. Den nya nedskrivningsmodellen har resulterat i en markant ökning av bankernas kreditförlustreserver och de förändradeklassificeringarna och nedskrivningen har lett till en minskning i bankernas egna kapital. IFRS 9 har fått en positiv inverkan på bankernas finansiella rapporter sett ur ett intressentperspektiv. Detta eftersom standardbytet haft en positiv effekt på flera av de kvalitativa egenskaperna i redovisningen. Studien visar på övergångseffekter som bytet från IAS 39 till IFRS 9 har inneburit. Vid studiens genomförande befinner sig ekonomin i en högkonjunktur vilket kan ha påverkat utfallet, vid övergången till en lågkonjunktur kan ytterligare väsentliga effekter uppkomma.On January 1, 2018, a new accounting standard became effective for the regulation of financial instruments, IFRS 9, which replaced the predecessor IAS 39. Financial instruments are a subject that has been discussed frequently for many years and became even more in focus after the financial crisis in 2008. IAS 39 have been criticized for being complex, include several problems and one of the most controversial areas was how credit losses were reported. The introduction of the new standard resulted in differences in how financial instruments are classified, valued and how impairment is applied. All public companies in Sweden must use IFRS when preparing their consolidated financial statements, but those that primarily was affected by the standard replacement was financial companies. The introduction of IFRS 9 led to changes in the financial reporting and since the standard only has been effective for a year, few studies have been made on what effects the standard change has brought. Based on this, the study aims to contribute to the research area by examining which transition effects IFRS 9has implied to the financial statements of Swedish banks. This study is using a document analysis with comparative elements on the financial reports of three Swedish banks. The empirical data is compiled in tables and text, and then a consolidated result is made. Subsequently, the empirical data is analyzed to illustrate differences that have arisen in the accounting of financial assets after the introduction of IFRS9. In addition, this study aims to investigate how stakeholders’ perception of the financial reports is affected by the new standard, this is done with regard to their decision making. The main differences that IFRS 9 entails is how the financial assets are classified and how impairment is applied. The new impairment model is based on expected credit losses, unlike the predecessor in IAS 39, where impairment only were applied as a result of an actual loss event. This study shows that the new classification categories under IFRS 9 led to a decrease in the reported value of the assets as a result of reclassification and impairment. The new impairment model has resulted in an increase in the reserve for expected credit losses and the result of the new classification categories and the impairments was a decrease in equity. IFRS9 has had a positive impact on the stakeholders' perception of the financial reports and opportunities to make decisions. This is because the standard change had a positive effect on several of the qualitative characteristics of accounting. This study shows the transition effects that the change from IAS 39 to IFRS 9 has entailed. During this study, the economy is in a boom, which may have affected the outcome. When the economy transitions to a recession, further significant effects can arise. This paper is written in Swedish.
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Llerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.
Full textAbstract:
La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos por contenido propio y derechos de transmisión desde la perspectiva de los activos intangibles a nivel contable, al ser un caso particular en un sector poco investigado. La metodología utilizada es el diseño no experimental, el alcance es investigación exploratoria, ya que es un plan de investigación contable aplicado en Perú, el tamaño de la muestra son los canales de televisión que tienen una mayor participación de mercado, el cual concentra el 84 % en el sector de telecomunicaciones. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirá investigaciones locales e internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a validar y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar es enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se plasma en un caso práctico con el que se pretende identificar la capitalización los desembolsos por contenido propio y derechos de transmisión, identificar la variable independiente las cuales puedan generar expectativa de cuan material representa dentro de los estados financieros. En el quinto capítulo se analizan conclusiones y recomendaciones.The purpose of this research is to evaluate the financial and tax impact of disbursements for own content and transmission rights based on IAS 38 "Intangible Assets". Television channels are the main source of information, according to CONCORTV in 2017, citizens indicate that one of the media that has a greater presence at the local and regional level is television, although there is a certain dissatisfaction on the part of the citizen with respect to programming, since it is not cultural or educational. We are interested in investigating the own contents and transmission rights from the perspective of the intangible at the accounting level to be a particular case in a sector little investigated. The methodology used is the non-experimental design, the scope is exploratory research, since it is an accounting research plan applied in Peru, and the size of the sample is the television channels that have a greater market share, which concentrates 84 % in the telecommunications sector. This thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, the results of the qualitative and quantitative analysis are presented and it is embodied in a practical case with which it is intended to identify capitalization disbursements by own content and transmission rights, identify the independent variables which can generate expectation of materials represent in the financial statements. In the fifth chapter conclusions and recommendations are analyzed.
Tesis
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Mikeš, Jan. "Snížení hodnoty aktiv podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223460.
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The topic of this master thesis is an Impairment of assets. Theoretical part is focused on International Financial Reporting Standards related to the issue of impairment of assets. This part also focuses on theoretical issues of discount rate and cost of capital. The goal of practical part is to determinate company’s cash flow and cost of capital and test company’s assets for impairment loss.
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Hrubošová, Kristýna. "Vybrané problémy z oceňování ve finančním účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16881.
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Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost basis, latent reserves and deferred tax. A separate section compares the issue of depreciation of fixed assets in terms of IFRS, US GAAP and the Czech accounting law. The main part discusses the rules for identifying and capturing the transitional changes in the value of assets and liabilities in their subsequent valuation rules under IFRS, US GAAP and Czech accounting regulations. There is also the issue of exchange rate differences.
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Durabile, Vicenzo António Pires de Almeida. "A imparidade e os ativos por imposto diferidos : o impacto das novas regras regulatórias aplicáveis às entidades bancárias." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/9275.
Full textAbstract:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA presente dissertação foca-se na problemática das imparidades, e respetivo impacto nos ativos por impostos diferidos, no âmbito das novas regras regulatórias aplicáveis às empresas do setor bancário, no que diz respeito ao cálculo dos fundos próprios, introduzidas pelo Regulamento (UE) n.º 575/2013 e pela Diretiva 2013/36/UE, ambos do Parlamento Europeu e Conselho, de 26 de junho seguindo as recomendações do quadro regulamentar conhecido como Basileia III. A análise efetuada aos dados relevantes das demonstrações financeiras consolidadas de quatro das maiores instituições bancárias portuguesas indicia que, os efeitos do novo quadro regulamentar poderiam assumir expressão significativa no setor bancário português e que a nova legislação aprovada, permitindo a conversão de alguns tipos de ativos por impostos diferidos em créditos tributários, procura minorar esse impacto. O estudo da origem dos problemas criados por novos quadros regulamentares no setor bancário e dos seus impactos é de uma enorme importância, dado o caráter sistémico que este assume em todos os restantes setores da economia real.
This dissertation focuses on the problem of impairments, and respective impact on deferred tax assets, under the new regulatory rules applicable to companies in the banking setor, regarding the own funds calculation, introduced by Regulation (EU) No. 575/2013 and Directive 2013/36/EU, both of the European Parliament and Council, of 26 June, following the recommendations of the regulatory framework known as Basel III. The analysis carried out the relevant data, the consolidated financial statements of four of the larger Portuguese banks, indicates that the effects of the new regulatory framework could take significant expression in the Portuguese banking setor and that the new legislation adopted that allows the conversion of some types of deferred tax assets on tax credits, seeks to reduce this impact. The study of the origin of the problems created by new regulatory frameworks in the banking sector, and its impacts, is of great importance given the systemic character that this assumes in all other sectors of the real economy.
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Alcalá, Raymundo Daniel Antonio, and Ortiz Claudia Stephanie Guinetti. "Impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector bebidas no alcohólicas de consumo masivo en Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626368.
Full textAbstract:
El presente Trabajo de tesis fue elaborado con la finalidad de determinar el impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector de bebidas no alcohólicas de consumo masivo en Perú, 2017. Por consiguiente, la investigación se cimentará en aplicar la Norma Internacional de Contabilidad 16 (en adelante, NIC 16) “Propiedad, Planta y Equipo” y la Norma Internacional de Contabilidad 36 (en adelante, NIC 36) “Deterioro del valor de los activos”.
Esta investigación se basará en las empresas del sector de bebidas no alcohólicas de consumo masivo, categoría denominada “Soft Drinks”. Este mercado está compuesto por bebidas carbonatadas, agua embotellada, néctares, jugos, bebidas energizantes, entre otras.
El rubro más importante del total de activos en los EEFF de las compañías del sector es Propiedad, Planta y Equipo (PPE). Representa aproximadamente el 55% del total de activos. Por lo que, se considera tan importante analizar la medición posterior de PPE para que se tenga la mejor representación fiel de sus Estados Financieros.
En el marco teórico se analizan los conceptos de ambas NICs y se desarrolla cómo está compuesto el sector en estudio y sus tendencias a futuro. Luego, en el plan de investigación se define el problema, hipótesis y objetivos. Después, se desarrolla la metodología donde se utilizarán instrumentos cualitativos, tales como entrevistas a profundidad e instrumentos cuantitativos, tales como encuestas. Ambos instrumentos se realizaron a expertos en el sector de bebidas no alcohólicas de consumo masivo y a socios de las más importantes empresas auditoras del país (PWC Perú y EY Perú). Asimismo, se desarrolla un caso práctico donde se cuantificará aplicar un nuevo modelo de medición posterior, el deterioro de activos y el impacto en los ratios financieros.
Finalmente, en el capítulo de desarrollo se muestran los resultados de los instrumentos y en el capítulo de análisis se evalúan los efectos obtenidos con las hipótesis planteadas.
Se concluye que la medición posterior de Propiedad, Planta y Equipo impacta en la situación financiera y económica de las empresas del sector bebidas no alcohólicas de consumo masivo en el Perú, 2017.The present Thesis work was developed with the purpose of determine the financial impact of the subsequent measurement of property, plant and equipment in the non-alcoholic beverage sector of mass consumption in Peru, 2017. Therefore, the research will be based on the International Accounting Standard 16 (hereinafter, IAS 16) "Property, Plant and Equipment" and the International Accounting Standard 36 (hereinafter, IAS 36) "Impairment of assets”. This research is based on companies in the non-alcoholic beverage of mass consumption industry, category called “Soft Drinks”. This market is composed by carbonated drinks, bottled water, nectars, juices, energy drinks and others. The most important item of total assets in this sector is "Property, Plant and Equipment". It represents approximately 55% of total assets. Therefore, it is considered so important to analyze the subsequent measurement of PPE to have the best faithful representation of the Financial Statements. In the theoretical framework, the concepts of both NICs are analyzed and the composition of sector under study and its future trends. Then, in the research plan, the problem, hypothesis and objectives are defined. After that, the methodology is developed where qualitative instruments will be used, like depth interviews and quantitative instruments, such as surveys. Both instruments were made to experts in the non-alcoholic beverages sector and to partners of the most important audit companies of this country (PWC Peru and EY Peru). In addition, a case study will be developed to quantify the application of a new model of subsequent measurement, the impairment of assets and the impact on financial ratios. Finally, in the development chapter, the results of the instruments are shown and in the chapter of analysis the effects obtained with the hypotheses proposed are evaluated. It is concluded that the subsequent measurement of Property, Plant and Equipment impacts on the financial and economic situation of companies in the sector of non- alcoholics mass consumption in Peru, 2017.
Tesis
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Яцунська, О. С., О. С. Яцунская, and O. Iatsunska. "Організаційно-методичне забезпечення обліку основних засобів за стадіями життєвого циклу." Diss., Одеський національний економічний університет, 2016. http://dspace.oneu.edu.ua/jspui/handle/123456789/5715.
Full textAbstract:
У дисертаційній роботі досліджено теоретичні та практичні питання організаційно-методичного забезпечення обліку основних засобів за стадіями життєвого циклу. Упорядковано понятійний апарат і змістовне наповнення категорій «життєвий цикл основних засобів», «балансова (залишкова) вартість» та «одиниця, яка генерує грошові кошти». Розроблено класифікаційну модель основних засобів у статичному та динамічному стані. Визнано теоретичне підґрунтя, передумови і практичні наслідки процесу впровадження МСФЗ в Україні як чинника інвестиційної привабливості. Систематизовано теоретичні підходи до оцінки основних засобів, на базі яких побудовано матрицю взаємозв’язку оцінок за стадіями життєвого циклу. Визначено склад елементів облікової політики основних засобів. Обґрунтовано заходи вдосконалення синтетичного та аналітичного обліку відповідних необоротних активів та їх документального оформлення. Розроблено модель процедури зменшення корисності основних засобів, яка розкриває організаційні та методичні аспекти її проведення, з формалізацією етапів, інформаційних джерел, відображення результатів в обліку і звітності.В диссертационной работе исследованы теоретические и практические вопросы организационно-методического обеспечения учета основных средств по стадиям жизненного цикла. Исследован генезис теоретических подходов к трактовке экономической сущности основного капитала и уточнена его учетная интерпретация с выделением составляющих – основные средства, прочие необоротные активы, нематериальные активы и долгосрочные биологические активы, что обусловлено характером движения их стоимости. Определена подчиненность понятия «жизненный цикл основных средств» жизненному циклу инвестиционного проекта, что позволило раскрыть содержание и дать авторское определение данной категории. Доказано, что жизненный цикл основных средств следует рассматривать как период времени, в течение которого реализуются инвестиционная, эксплуатационная и ликвидационная фазы инвестиционного проекта. Разработана классификационная модель основных средств по стадиям жизненного цикла, уточнено и дополнено содержание существующих группировок и предложены новые классификационные признаки: по моделям учета (учетной политике) в отношении дальнейшей оценки, по необходимости улучшения качественных характеристик, по направлению получения будущих экономических выгод и уровню агрегирования объектов, что позволяет углубить систему аналитического учета и повысить качество учетной информации. Обоснованы теоретические основы и предпосылки процесса внедрения Международных стандартов финансовой отчетности (далее МСФО) в Украине на основании использования институциональной теории, теории ресурсной зависимости и экономической теории сетей, и разработана модель оценки влияния внедрения МСФО на инвестиционную привлекательность субъектов экономики, которая позволила выявить тенденцию к установлению прямой связи между долей предприятий, внедривших МСФО, и размером инвестиций в регионы Украины. Определена целесообразность применения трех теоретических подходов к оценке основных средств, на основании которых построена матрица взаимосвязи оценок со стадиями жизненного цикла. Усовершенствовано содержательное наполнение дефиниций «балансовая (остаточная) стоимость» основных средств и «единица, генерирующая денежные средства». Предложен организационно-методический подход к признанию единицы, генерирующей денежные средства, в рамках которого она рассматривается как инвестиционный проект и включает подчиненные ему объекты основных средств. Определен и обоснован состав элементов учетной политики предприятия относительно основных средств по стадиям жизненного цикла. Дополнена типовая корреспонденция счетов по созданию обеспеченный на сумму обязательств по выбытию объектов и восстановлению окружающей среды как составляющих первоначальной стоимости, их корректировки и использованию; отражению порчи объектов основных средств и получению компенсации от третьих лиц. Улучшена система первичной учетной документации по операциям движения основных средств в части уточнения действующих и разработки новых форм. Для целей осуществления процедуры уменьшения полезности основных средств предложена модель, которая раскрывает организационные и методические аспекты проведения тестирования активов на предмет обесценения с формализацией этапов, процедур, информационных источников, отражения в учете и финансовой отчетности. Внедрение данной модели позволит повысить качество и транспарентность отчетной информации и обеспечит соблюдение требований национальных и международных стандартов финансовой отчетности.
The theoretical, methodological and practical issues of organizational and methodological support of fixed assets accounting by stages of the life cycle were investigated in the dissertation. Conceptual apparatus and content of such categories as "life cycle of fixed assets", "residual value" and "a cash-generating unit" were arranged. The classification model of fixed assets in static and dynamic state was developed. The theoretical background, prerequisites and practical implications of the IFRS adoption in Ukraine as a factor of investment attractiveness were determined. The theoretical approaches to the fixed assets valuation were systematized, and according to them the correlation matrix of estimates with the stages of the life cycle was constructed. The composition of the elements of fixed assets accounting policy was defined. The improvement measures for synthetic and analytical accounting of relevant fixed assets and their documenting were justified. The model of realizing the procedure of the impairment of fixed assets, that uncovers the organizational and methodological aspects of testing assets for impairment with formalization of stages, procedures, information sources, displaying the results in accounting and reporting, was developed.
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LIU, YING-WEN, and 劉盈彣. "The Effect of Asset Impairment Recognition Pattern on Quality of Assets Impairment Disclosure." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/y73gmt.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
106
As there were few literature focus on the topic of asset impairment loss in the financial statements in the past. The objective of this study is to examine whether the asset impairment loss continuity and gains on reversal of impairment loss affect the overall disclosure quality of impairment loss, disclosure quality of non-goodwill assets impairment loss, disclosure quality of impairment loss generated from cash-generating units (non-goodwill & goodwill assets), disclosure quality of impairment loss generated from goodwill and disclosure quality of impairment loss generated from intangible assets with indefinite useful lives. Using data of 1,978 firm-year observations listed in Taiwan from 2010 to 2015, results indicate that the asset impairment loss continuity has significant effects on dependent variable which is disclosure quality of asset impairment loss. By adopting the different definitions of continuity of asset impairment loss, it is found that a company’s non-initial of recognition continuity of impairment loss assists the disclosure quality of impairment loss. In contrast, initial of recognition continuity of impairment loss can have negative impact. In conclusion, this research gets the opposite empirical results of the relationship of disclosure quality of asset impairment loss and initial, non-initial recognition. In addition, gains on reversal of impairment loss has no significant effects on the dependent variable which is disclosure quality of asset impairment loss.
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Kao, Szu Yun, and 高斯筠. "A Study of Impairment of Assets." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/10001922388217533516.
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碩士國立臺北大學
會計學系
94
In July 2004, Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation issued Statement No.35, “Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. The measurement of impairment losses considers the concept of fair value in financial statement, which is different with historical cost accounting. The study discusses how members of key groups view the new standard. The study interviewed several CFOs, auditors and investors to realize how do companies test the asset impaired, what are the difficulties when going through the testing process, what are the key issues to measure the asset impaired successfully, and what are the benefits for the measurement. Furthermore, the study also discussed how does the new standard influence the decision- making of investors, and if the financial statement prepared accordingly provide more relevant information for users of financial statement. Finally, this study recommends some appropriate suggestions to CFOs, financial analysis, accountants and regulators.
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CHEN, CHIA-CHIA, and 陳佳佳. "Key Audit Matters and Assets Impairment." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/dgyxy2.
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碩士輔仁大學
會計學系碩士班
106
The purpose of this study is to explore whether the disclosure of more key audit matters by companies will create more assets impairment. The sample consists of Taiwan listed firms disclosing key audit matters from 2016 to 2017. The empirical result shows that the item counts of key audit matters is significantly positive related with assets impairment. This means that companies disclosing more key audit matters will have more assets impairment. This study conducts a number of sensitivity tests. The sensitivity tests include (1) replacing the item counts of key audit matters with the word counts of key audit matters, (2) using unwinsorized empirical data, (3) subsamples test for the electronics industry and the non-electronic industry. The empirical results of these sensitivity tests are similar to the main test
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Huang, Chin-Yin, and 黃靜吟. "Assets Impairment and Real Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/61203569182333397435.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
101
Abstract： This study is aimed at examining the relation between assets impairment and real earnings management. The research sample consists of TSE-listed firms and OTC-listed firms from year 2004 to 2012. This study expects that the more assets impairment, the more real earnings management. The empirical results are as follows: 1. The assets impairment are significantly positive-related with real earnings management. 2. This study uses two other real earnings management measures to rerun the regression analysis and gain similar results. 3. This study divides the samples into two subsamples- electronics industry and other industry to rerun the regression analysis. In electronics industry, this study gain similar results.
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HE, RUI-HENG, and 何瑞恒. "The Financial Crisis Associated with Impairment of Assets and Assets Increment." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/37779362539727831319.
Full textAbstract:
碩士靜宜大學
會計學系
104
Taiwan began to import International Financial Reporting Standards from 2009, a measure of assets on recognized mining fair value recognized method. When the asset of an enterprise impairment or increment value, should be recognized asset impairments or assets increment to prevent the condition of the real value of the assets. It can effectively reflect the real value of assets, and enhance the value and transparency of corporate financial statements. However, impairment or increase of assets may be estimated from the regulatory authorities to determine the subjective sense of motivation. During the process of recognize asset impairments and value-added, somehow become the enterprises earnings management. Therefore, this study real desire to explore whether a company will use asset impairment and asset value to earnings management while the new accounting standards rule change. Empirical results show that the financial crisis companies are associated with impairment and appreciation of assets. Which was significantly positively related to the expected results of this study. The result shows that the financial crisis companies have a greater incentive to perform impairment of assets and assets increment to achieve earnings management.
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HU, YI-HUA, and 胡怡華. "Study of accounting treatment for assets impairment." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/16801127756326761555.
Full textAbstract:
碩士長庚大學
企業管理研究所
95
The evaluation of assets will transform the traditional historical cost system into the fair value system after 35th bulletin implementation. The administrative authority can determine the timing and degree of assets impairment in light of the operation characteristics of the company so as to achieve the strategies of earnings management. This research takes the public release company as the sample rests on the theoretical model of Riedl (2004). Through empirical analysis to impair the relevance to enterprise's economical condition and inducement of financial statement, and further discusses the difference in assets impairments between electronics industry and others. The result showed the companies recognized assets impairment ahead of time is averagely higher than others which recognized impairment on time. The main factors of recognizing assets impairment the economic substantial factors under and present this positive relation. It has a positive relation with and under the inducement of administrative authority. Speaking of the industry under describing the sample and narrating statistical analysis, the number and amount of companies’ impairment in electric industry is higher than those in the other industries no matter recognized it on time or ahead.
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Ting, Yu-Fang, and 丁毓芳. "Economic Consequences of Early Recognizing Assets Impairment." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/as7uw9.
Full textAbstract:
碩士靜宜大學
會計學系研究所
97
The major challenge of implementing Taiwanese Statements of Financial Accounting Standards No. 35 (TSFAS No.35), Accounting for Assets Impairment, lays in (1) lack of specified timing to recognize asset impairment and (2) lack of comparable and reliable measurement. Corporate managers are entitled to discretion under the TSFAS No.35. Following prior researches, this study examined (a) the extent of impact of early adopting TSFAS No. 35 on corporate profitability and (b) the market reaction to subsequent reversion of assets impairment recognized by the effective date of the TSFAS No. 35. The study found the corporate profitability has been significantly impacted by early adopting TSFAS No. 35, if managers have intention to conduct turnover of top management occurs. The study also found that investors give significantly positive response to the reversion of assets impairment in the third year after early recognizing assets impairment.
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CHEN, MEI-SHAN, and 陳美姍. "Intangible Assets Impairment and Resource Concentration Strategies." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/e57jgg.
Full textAbstract:
碩士朝陽科技大學
會計系
107
Rapid changes in the external environment cause impairment of intangible assets, which usually comes suddenly and hugely. Especially, some intangible assets take greater impairment possibilities. Companies that develop such intangible assets will be evaluated higher operation risk. This study intended to examine what kinds of intangible assets stand at higher impairment risk. Corporates usually concentrate resources to develop specific intangible assets. The resource concentration strategies drive what kinds of intangible assets are constructed. On the other hand, the intangible assets of corporates that adopt equal resource allocation strategy are mostly goodwill recognized by mergers and acquisitions. Hence, I observe the impairment of intangible assets to examine whether firms adopting resource concentration strategies take greater impairment possibilities than firms adopting equal resource allocation strategy. Our study first explores the pattern of corporate resource allocation from the perspective of expenditures for the listed firms of Taiwan during the 2008-2017 period. Cluster analysis will be used in the discrimination of different resource concentration strategies. Logistic models will be performed to test the incremental effect on the impairment possibilities of intangible assets for resource concentration strategies relative to the equal resource allocation strategy. The exploratory results discriminate three resource concentration strategies and one equally distributed strategy. The concentration strategies include focus on both R&D and human resource, focus on human resource, and focus on capital advantage. The empirical results show that the strategy of focus on both R&D and human resource significantly increases the possibilities of impairment; while the strategy of focus on capital advantage significantly decreases the possibilities of impairment. Research results provide an insight into the relationship between resource allocations and impairment of intangible assets.
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LIN, CHENG-HUANG, and 林政煌. "Auditor Tenure,Assets Impairment and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/75562788890239920557.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
104
The goal of this study is aimed at exploring the effect of Auditor Tenure on theassets impairment induced by earnings management.The sample of this studyconsists of firms listed on the Taiwan Security Exchange Corporation and Gretai Securities Market in Taiwan during 2005-2014. Following Chi et al.(2009), this study uses auditor tenure to conduct the empirical test. The empirical results are as follows: 1. Some part of assets impairment is indeedinduced by earnings management, including taking a big bath, income smoothing, IPO and management change. 2. The auditor with longer tenure can constrains the assets impairments induced by taking a big bathor management change. 3. This study also conducts a number of sensitivity tests and gains similarempirical results.
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Hsieh, Ren-Lih, and 謝仁莉. "Information Content of Assets Impairment Loss and Reversal." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/15679786789022015186.
Full textAbstract:
碩士東吳大學
會計學系
97
Prior studies have focused on the determinants and market reaction of assets impairment loss instead of the relationship between assets impairment loss (or reversal) and stock returns. This study uses a sample of listed companies with assets impairment from 2004 to 2007 to examine the information content of impairment loss and reversal. The empirical results show the following. First, whether or not companies make assets impairment loss (or reversal) does affect market participants’ behavior in terms of stock returns. However, the magnitude of this loss (or reversal) does not have information content. It is inferred that due to investors’ doubt on fair value measurement, the extent of value relevance of assets impairment loss (or reversal) is lower than that of income. In addition, the upper limit of assets’ original book values prescribed by No. 35 does not further decrease the information content of impairment reversal, compared to impairment loss. Second, investors negatively price assets impairment loss (or reversal) for companies with earnings management incentives of taking a big bath or smoothing income. Third, characteristics of impaired assets have different impacts on the relationship between impairment loss (or reversal) and stock returns. This result suggests that difficulty in fair value measurement of underlying assets will mitigate information content that fair value accounting tries to improve.
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Hou, Chiu-Ju, and 侯秋如. "Auditors’ Industry Specialization, Assets Impairment and Audit Fees." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/85358463835096397462.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
97
This study is focused on exploring the influence of auditors’ industry specialization and their clients’ assets impairment on audit fees. The sample is composed of listed firms with disclosure of the audit fees under the certain conditions required by The Executive Yuan's Financial Supervisory Commission Securities and Futures Bureau from 2002 to 2007. This study predicts that auditors with industry expertise are more competent and can conduct high quality audits, which let they can charge higher audit fees from their clients. Besides, auditors need to devote much effort and more time to implement assets impairment checks and result in charging higher audit fees from their clients. Following Krishnan (2003), this study uses sales-based market shares to proxy auditor’s industry specialization. The empirical results provide solid supports to the predictions of this study.
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Huang, Szu Ju, and 黃思儒. "The Association of CEO Overconfidence and Assets Impairment." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/7tp447.
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Hsieh, Pei-Shan, and 謝佩珊. "The Determinants of Assets Impairment for Taiwanese Companies." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/29752623148245394512.
Full textAbstract:
碩士中國文化大學
會計研究所
95
This study engages in analysis with TOBIT regression model (Maddala 1983), to perform empirical study with the factors of both aspects of earnings management and operation environment before and after the announcement of No. 35 communique, to understand the influential factors of an applicable corporate asset impairments communique, mainly to study the earnings management factors of SMOOTHING and BATH, and the economy factors of the internal and external operation environment of a company to serve as the control variables. The result shows the application of an applicable corporate asset impairments communique would be influenced by the economy factors of the external operation environment of a company while the influence of the economy factors of the internal operation environment of a company is not obvious. The influence of the earnings management factors of managers is obvious, and the earnings management factor of SMOOTHING is more obvious than that of BATH, indicating the majority industries tend to adopt SMOOTHING to maintain the profit stabilized in order to avoid influence on the stock price. Concerning the industry attribute, the main ones under influence are electronic industry, finance industry. The influence on equity method long-term investment is the maximum; next to it is that on the machinery equipment, land items in fixed assets, while that concerning the business reputation part is not so obvious as expected.
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陳依華. "Internal Control Weakness,Assets Impairment and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/26815708110572434144.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
104
This study aimsto explore the effect of internal control weakness on the assets impairment induced by earnings management.The sample of this study consists of firms listed on the Taiwan Security Exchange Corporation and Gretai Securities Market in Taiwan during 2005-2015. The empirical results are as follows: 1. Some part of assets impairment is indeed induced by earnings management, including taking a big bath, income smoothing, IPO and management change. 2. The firms with more fines due to internal control weaknesshavemore assets impairments induced by taking a big bath or management change. 3. This study also conducts a number of sensitivity tests and gains similar empirical results.
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Chang, Yin-Yu, and 張吟羽. "Conservatism, assets impairment, and the agency problem of ownership." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/52717136885731570150.
Full textAbstract:
碩士東吳大學
會計學系
94
This study use the “earnings-return” model that Basu arise in 1997 to measure the conservatism of corporations. Beginning from Conservatism, search out whether conservatism will affect the money amount of assets impairment losses that the company recognized. Then from the contracting explanations and the shareholder litigation, explore the relationship between the agency problem of ownership and conservatism. Our study samples are on listed companies in the end of 2003, excluding the finance and insurance industry. We use the Basu model to estimate each company’s conservatism in 2003, as the basis to decide the level of the sample company’s conservatism, to study the money amount of assets impairment losses. And use each company’s 3 years data from 2001-2003 to estimate its agency cost of ownership in order to compare their conservatism level. According to the results of our study, we find after the SFAS No.35, if the conservatism level of the company is higher, it will recognize higher money amount of assets impairment. We infer this is because the special nature of the high conservatism companies is “the verification requirement to recognize bad news is lower so that the reaction is faster”, so they will recognize more assets impairment losses after the SFAS No.35. Then, we find if the company’s agency problem of ownership is higher, its conservatism will be lower, but this result doesn’t have the obvious evidence to support it. The first contribution of our study is to offer a basis for financial statement users to evaluate the quality of financial information that provided by companies. We find if the company’s agency problem of ownership is lower, its conservatism will be higher, then its assets value report will be more reliable. But if the company’s agency problem of ownership is higher, its conservatism will be lower, then its assets value report will be less reliable. So when reading financial statements, users should take the relationship among the company’s agency problem of ownership, conservatism and assets impairment into consideration. The second contribution of our study is to provide the financial reporting standard setters and regulators to evaluate the influence of the announcement of the SFAS No.35.
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Su, Mei-Yu, and 蘇美玉. "The Relationship Between Reversing Assets Impairment and Earnings Management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/79333906551338786749.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
95
It has been three years since Taiwan Financial Accounting Standards Committee of the Accounting Research and Development Foundation issued SFAS No.35 “Accounting for the Impairment of Assets” on July 1, 2004. The major difference between Taiwan SFAS No. 35 and SFAS No.121 of FASB lies in reversal of an asset impairment loss. According to SFAS No.35, an entity shall assess at each reporting date whether there is any indication that an impairment loss recognized in prior periods for an asset other than goodwill may no longer exist or may have decreased. If any such indication exists, the entity should reverse an impairment loss. Due to listed firms have such discretion of revaluating asset value that may provide another opportunity of earnings management for listed firms. Prior assets impairment related studies discuss the determinants and market reaction of assets impairment, but few studies focus on the reversal of assets impairment. This study is aimed at investigating the relationship of reversal of assets impairment loss and earnings management. The sample consists of listed firms that reverse assets impairment during the 2004 to 2006. This study predicts that listed firm use the reversal of assets impairment to enhance firm’s profitability further. The empirical results show that the amount of assets impairment loss reversal is significantly positive-associated with the earnings change. The hypothesis of this study gains support. This study conducts several robust tests which include adding audit quality dummy variable, adding electronic dummy variable, and adding last year assets impairment loss dummy variable. The empirical results of these robust tests provide another support to the hypothesis of this study again.