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

  • Daniel Jones
  • Fredrik Neroth
  • Robert Wahlquist

    Examensarbete: Kandidatexamen


    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



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