Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance

ACCA Research Report 134

72 Pages Posted: 7 May 2015

See all articles by Ioannis Tsalavoutas

Ioannis Tsalavoutas

University of Glasgow - Accounting and Finance Group

Paul André

HEC Lausanne

Dionysia Dionysiou

University of Stirling

Date Written: May 13, 2014

Abstract

This report investigates the accounting for, and information disclosed under, IFRS 3 Business Combinations, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets, and examines compliance levels with the mandated disclosures and their determinants.

Keywords: IFRS 3, IAS 36, IAS 38, Disclosures, Compliance

Suggested Citation

Tsalavoutas, Ioannis and Andre, Paul and Dionysiou, Dionysia, Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance (May 13, 2014). ACCA Research Report 134, Available at SSRN: https://ssrn.com/abstract=2603572

Ioannis Tsalavoutas (Contact Author)

University of Glasgow - Accounting and Finance Group ( email )

Glasgow, Scotland G12 8QQ
United Kingdom

HOME PAGE: http://www.gla.ac.uk/schools/business/staff/yannistsalavoutas/

Paul Andre

HEC Lausanne ( email )

UNIL-Dorigny
Anthropole
Lausanne, 1015
Switzerland

Dionysia Dionysiou

University of Stirling ( email )

Accounting and Finance Division
Stirling, FK9 4LA
United Kingdom

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