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Author
Rupo Daniela (University of Messina, Italy), Sidoti Salvatore (University of Messina, Italy)
Title
Mandatory Disclosure of Intangibles: an Empirical Analysis of the Implementation of Ifrs 3R "Business Combinations"
Obowiązkowe ujawnianie wartości niematerialnych i prawnych: analiza empiryczna implementacji MSSF 3r "Łączenie jednostek gospodarczych"
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2014, nr 66, s. 675-685, tab., bibliogr. 18 poz.
Issue title
Efektywność inwestycji i wycena przedsiębiorstw
Keyword
Wartości niematerialne, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), Sprawozdawczość finansowa, Wiarygodność sprawozdania finansowego, Raport roczny przedsiębiorstwa
Intangible asset, International Financial Reporting Standard, Financial reporting, Reliability of financial report, Annual report of the company
Note
streszcz., summ..
Abstract
Znaczna liczba wartości niematerialnych i prawnych wynikających z "Łączenia jednostek gospodarczych" jest często znajdowana w bilansie pod pozycją samodzielnego Goodwill, aniżeli pod określonymi pozycjami aktywów niematerialnych. Wpływa to negatywnie na wiarygodność przyszłych oświadczeń finansowych i kompromituje prawdziwe oraz uczciwe spojrzenie na wyniki finansowe. W tym kontekście, w celu wyszczególnienia oddziaływania poprawionej wersji standardów łączenia jednostek gospodarczych wprowadzonych przez Radę Międzynarodowych Standardów Rachunkowości (MSSF 3), artykuł ten stara się zbadać poziom ujawnienia aktywów niematerialnych i prawnych, wynikający z "Łączenia jednostek gospodarczych", w znaczącej próbie włoskich spółek wyszczególnionych w indeksie FTSE MIB poprzez analizę zawartości oświadczeń finansowych w okresie 2008-2011. (abstrakt oryginalny)

The large amount of intangibles arising from Business Combinations is often found in the Balance Sheet under the heading of unallocated Goodwill, rather than under specific items of intangible assets. This negatively affects the reliability of future financial statements and compromises the true and fair view of financial performance. In this context, in order to highlight the impact of the revised version of the IASB standard on business combinations, IFRS 3, this paper sets out to study the level of disclosure of intangible assets resulting from Business Combinations in a relevant sample of Italian listed companies, through the content analysis of financial statements in the period 2008-2011that are listed in the FTSE MIB. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
Szczecin University Main Library
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Bibliography
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ISSN
1640-6818
1733-2842
Language
eng
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