How Czech Companies Comply with IAS 36 Disclosure Requirements

Pavel Huňáček ()
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Pavel Huňáček: Prague University of Economics and Business

Chapter Chapter 18 in Regulation of Finance and Accounting, 2022, pp 233-241 from Springer

Abstract: Abstract This article examines the extent to which the disclosure requirements of IAS 36 Impairment of Assets are fulfilled. Apart from the mandatory disclosure, the analysis also includes an assessment of the potential impact on market liquidity and investment decisions of mainly smaller investors. The analysed data relate to publicly traded companies on the Prague Stock Exchange during the period 2015–2017 and cover impairment information on goodwill, property, plant, equipment and investments in subsidiaries. The results of the investigation confirmed the continuing historically observed non-compliance with information obligations and identified this deficiency as one of the causes of the underdevelopment of the securities market.

Keywords: IAS 36; Impairment of assets; Prague Stock Exchange (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_18

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DOI: 10.1007/978-3-030-99873-8_18

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