This article focuses on the emerging practices in Italy in performing the impairment test after the first time adoption of IFRS/IAS by listed companies and financial entities. It is a more concise version of the research on the same subject published in the volume “Improving business reporting: new rules, new opportunities, new trends” published in the same year. In this article the Authors address some theoretical issues, regarding the impairment test, and examine some evidence retrieved from financial statements of a sample of Italian listed companies.
First time adoption of IFRS/IAS and impairment test
BAVAGNOLI, Francesco;GELMINI, Lorenzo;GRECHI, Chiara
2007-01-01
Abstract
This article focuses on the emerging practices in Italy in performing the impairment test after the first time adoption of IFRS/IAS by listed companies and financial entities. It is a more concise version of the research on the same subject published in the volume “Improving business reporting: new rules, new opportunities, new trends” published in the same year. In this article the Authors address some theoretical issues, regarding the impairment test, and examine some evidence retrieved from financial statements of a sample of Italian listed companies.File in questo prodotto:
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