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Found 2 essays matching the above criteria.

1. 1. Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Ljungvall; Ibrahim Patel; [2014-10-07]
   Keywords : Goodwill; Enforcement; Accounting; IFRS 3; European Union; Harmonization;

   Abstract : Background and problem: The switch-over from amortization to impairment of goodwill assets led to increased levels of reported goodwill in Sweden. When the US made a similar switch it did not see a similar rise in reported levels of goodwill. The hypothesized reason for this has been the differing severity of enforcement between the countries. READ MORE

3. 2. How do government reforms influence the establishment of private limited companies in Sweden?

   University essay from Sektionen för hälsa och samhälle

   Author : Ibrahim Patel; Simon Thörn; [2012]
   Keywords : Government; reform; audit; legal capital; employment tax; private limited company; establishment; re-establishment;

   Abstract : Background: This study focuses on three reforms which the Swedish government have performed: The abolishment of the audit requirement, the reduction of the legal capital requirement, and the reduction of the employment taxes. What effect have they had on the establishment of private limited companies? Purpose: The purpose of this dissertation is to explain the influence government reforms have on the establishment and re-establishment of private limited companies inSweden. READ MORE