Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

Abstract

The first of January 2005 all companies listed on a stock exchange within the European Union

had to implement International Financial Accounting Standards (IFRS) in their annual report.

But is this regulation for the good or worse and does the benefits outweigh the cost? The goal

with the regulation is to make it easier for investors, shareholders and other stakeholders to

make financial decisions, compare domestic as well as international companies at the same

condition. One of the differences with the introduction of the new regulation is IFRS 3 that

handles business combination and how goodwill and intangible assets from the acquired

company should be accounted for. The objectives of our dissertation is to identify those listed

companies that have made one or more acquisition between the years 2005 to 2006 and

measure their level of disclosure concerning goodwill and intangible assets through the

acquisition. We concluded trough the results that positive accounting theory and system

orientated theory didn’t explain all the verities in the companies’ disclosures. Rather that

more studies have to be undertaken before the complexity in disclosure can be fully

explained.