| Autor: Anna Kuzior | 175 |
Strony: 175-187
pełen tekst
POSSIBILITIES OF EARNINGS MANAGEMENT BASED ON TANGIBLE AND INTANGIBLE FIXED ASSETS MEASUREMENT RULES RESULTING FROM IFRS
Summary
The article presents possibilities of earnings management through implementation of fixed assets (tangible and intangible) measurement rules described in IFRS. The following examples were described: a choice from solutions presented in IFRS (depreciation / amortization methods, valuations models), a decision on the timing of adoption of a new standard, judgments and estimations (economic useful life of assets, residual value, impairment losses), structuring transactions to achieve desired accounting purpose (sale and leaseback transaction), timing the recognition if revenues and expenses (sales of assets, R&D capitalization).
pełen tekstPOSSIBILITIES OF EARNINGS MANAGEMENT BASED ON TANGIBLE AND INTANGIBLE FIXED ASSETS MEASUREMENT RULES RESULTING FROM IFRS
Summary
The article presents possibilities of earnings management through implementation of fixed assets (tangible and intangible) measurement rules described in IFRS. The following examples were described: a choice from solutions presented in IFRS (depreciation / amortization methods, valuations models), a decision on the timing of adoption of a new standard, judgments and estimations (economic useful life of assets, residual value, impairment losses), structuring transactions to achieve desired accounting purpose (sale and leaseback transaction), timing the recognition if revenues and expenses (sales of assets, R&D capitalization).