Essays about: "Diego Artigas"

Found 1 essay containing the words Diego Artigas.

  1. 1. 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