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From 2005 on, all companies listed in European stock exchange are obliged to present their consolidated financial statements based on IAS/IFRS as adopted by the EC. Under IFRS, namely IFRS 3 – Business Combinations, goodwill is no longer systematically amortized, but instead is tested annually for impaimenr losses. Our study aims at analyzing goodwill accounting treatment in the transition period from national GAAP regimes to IAS/IFRS, using the consolidated financial statements of Lisbon Euronext listed companies. Firstly, we analyze the initial and subsequent accounting treatment of goodwill, followed by a quantification of the impact of transition adjustments that took place in companies’ financial position and performance. Secondly, we identify the type of information displayed in the notes to the financial statements, ...
The main objective of the present work is to analyze and interpret the way changes promoted by PBL methodologies (either as project-based learning or problem-based learning) produce implications for the learning processes in vocational higher education.Path analyses were carried out to evaluate possible changes to the graduates’ profile. The first path analysis investigates if there is any kind of change at the level of how students access and produce knowledge. The second path analysis assesses to what extent PBL contributes to a more professionalized profile.As the main contributions of this study, we highlight: there seems that the transference of previous knowledge to new situations enables integration and consolidation of learning, with a particular magnitude in the increment of competences; PBL methodologies seem to add mor...
The cultural, economic and politics aspects have influenced the worldwide accounting practices, creating different rules in different countries. With globalization, comparability is increasingly one of the main characteristics required by users of financial reporting, particularly by the financial markets which have assumed particular prominence in the global economy.In order to achieve the much desired comparability, the European Union started the process of harmonization accounting, publishing Regulation (EC) nº 1606/2002, which requires listed companies in their financial markets to adopt International Accounting Standards in the consolidated accounts. With this process were created the conditions for a normalisation in the format of disclosure of financial reporting.The development of new information and communication technolo...
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