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Impairment of tangible fixed assets in the Portuguese listed companies: disclosures

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Resumo:The 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.
Autores principais:Martins, Joana Cordeniz
Assunto:Impairment loss Tangible fixed assets IFRS Portugal 2008
Ano:2010
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL

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