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Showing result 1 - 5 of 14 essays matching the above criteria.

1. 1. Determinants of the Accounting Choice of Goodwill in Unlisted Firms: Evidence from Sweden

   University essay from Göteborgs universitet/Graduate School

   Author : Sandra Svensson; Mattias Wikström; [2015-07-07]
   Keywords : Accounting choice; unlisted firms; goodwill; K3; accounting regulation; SMEs;

   Abstract : Background and research problem: The area of accounting choice has been frequently studied on listed firms, however little attention has been directed towards unlisted firms. Hence, it is unclear how the results from previous studies apply to unlisted firms. READ MORE

3. 2. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Diego Artigas; Martin Lorentsson; Axel Nilsson; [2014-06-13]
   Keywords : Accounting; goodwill; impairment; amortization; IFRS; harmonization.;

   Abstract : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. READ MORE

4. 3. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : David Sennerstam; Tobias Fahlqvist; [2014-06-05]
   Keywords : Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

   Abstract : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. READ MORE

5. 4. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Lyubov Fallström; Henriksson Oksana; [2013-06-19]
   Keywords : Goodwill; Goodwill impairment; IAS 36; Disclosure; Mandatory disclosures.;

   Abstract : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. READ MORE

6. 5. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
   Keywords : IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

   Abstract : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. READ MORE