Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Impairment of assets"”.
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Impairment of assets : an empirical investigation
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 …
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The Impairment of Assets in the Australian Context
AASB 136 Impairment of Assets has broad application across firms and is likely to be the most problematic accounting standard currently applying to the preparation of financial reports in Australia. So much so that ‘impairment of assets’ is identified annually by the Australian Securities and …
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The impact of IAS 36 on the quality of financial statements for UK companies: A multi-dimensional analysis of impairment of assets
This doctoral thesis explores the influence of International Accounting Standard 36 (IAS 36) on the quality of financial statements for UK companies. The study focuses on the impairment of assets, aiming to understand the factors affecting impairment timeliness, the role of audit industry …
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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
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 …