Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study

Abstract

Companies from the European Union listed on the stock exchange are required to prepare financial statements in accordance with International Financial Reporting Standards since 2005. Thus, the aim of this research is to investigate the degree of compliance of financial statement of listed companies on the stock exchange with International Financial Reporting Standards. The purpose of this paper is to analyze the information disclosed by entities that are applying International Financial Reporting Standards, in this case information on the tangible, intangible assets and impairment of assets. The study provides an empirical research of reporting financial statements in accordance with IFRS. Therefore, the current research is a quantitative one, using Disclosure Index to measure the level of exposure of information regarding the assets. The results demonstrate both the applicability, but also the validity of the model Disclosure Index; thus there is a link between the variables analyzed and disclosures in accordance with IAS 16, IAS 36 and IAS 38.

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