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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Varho, Verneri", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-06-19T07:27:32Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-06-19T07:27:32Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/87914", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "IFRS-standardien mukaisen liikearvon tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6jen vuoksi liikearvosta ei IFRS-standardien mukaisesti tehd\u00e4 vuosittaisia poistoja, vaan arvoa tarkastellaan vuosittaisen arvonalentumistestauksen kautta. Kasvaneet liikearvot \nyhti\u00f6iden tilinp\u00e4\u00e4t\u00f6ksill\u00e4 sek\u00e4 muuttunut markkinaymp\u00e4rist\u00f6 ovat aiheuttaneet \nkeskustelua IFRS-standardien mukaisen liikearvon k\u00e4yt\u00e4nt\u00f6ihin liittyen. \nT\u00e4ss\u00e4 tutkimuksessa liikearvo k\u00e4sitell\u00e4\u00e4n tilintarkastajien ja tilintarkastuksen \nn\u00e4kemysten kautta. Tilintarkastajien vastuuna on varmentaa tilinp\u00e4\u00e4t\u00f6ksen sis\u00e4lt\u00e4m\u00e4 informaatio ja siten my\u00f6s varmentaa ilmoitettu liikearvon m\u00e4\u00e4r\u00e4. Liikearvon sis\u00e4lt\u00e4m\u00e4n arvionvaraisuuden vuoksi tilinp\u00e4\u00e4t\u00f6ser\u00e4n tilintarkastus \nedellytt\u00e4\u00e4 tilintarkastajalta kokemusta ja omaa harkintaa. Prosessi vie my\u00f6s merkitt\u00e4v\u00e4sti aikaa. \nTutkimuksen tulosten perusteella tilintarkastajat n\u00e4kev\u00e4t liikearvon usein merkitt\u00e4v\u00e4n\u00e4 tilinp\u00e4\u00e4t\u00f6ser\u00e4n\u00e4. Varmennustoimenpiteit\u00e4 sek\u00e4 keskusteluita joudutaan suorittamaan l\u00e4pi tilikauden. Siltik\u00e4\u00e4n kaikkea ep\u00e4varmuutta arviointiin \nliittyen ei ole mahdollista poistaa. Tilintarkastajat kokevat, ett\u00e4 tilinp\u00e4\u00e4t\u00f6ksest\u00e4 \ntulee saada riitt\u00e4v\u00e4 kuva arvioinnin ep\u00e4varmuuden tasosta, jolloin tilinp\u00e4\u00e4t\u00f6ksen k\u00e4ytt\u00e4j\u00e4lle k\u00e4y ilmi, kuinka todenn\u00e4k\u00f6ist\u00e4 arvon muuttuminen on. T\u00e4m\u00e4n \nvuoksi tilintarkastajan ja standardien laatijoiden tuleekin kiinnitt\u00e4\u00e4 huomiota \nyhti\u00f6iden antamien liitetietojen relevanttiuteen sek\u00e4 kattavuuteen. Lis\u00e4ksi liikearvon poistoja voitaisiin harkita my\u00f6s IFRS-standardeihin, sill\u00e4 poistot v\u00e4hent\u00e4isiv\u00e4t er\u00e4\u00e4n liittyv\u00e4\u00e4 riski\u00e4 sek\u00e4 arvonalentumistestaukseen k\u00e4ytetty\u00e4 aikaa \nniin yhti\u00f6n kuin tilintarkastajan toimesta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-06-19T07:27:32Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-06-19T07:27:32Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "70", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "ISA-standardit", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastajien n\u00e4kemys IFRS-standardien mukaisen liikearvon tilintarkastuksesta", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202306193969", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "liikearvo", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/collections/archival-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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