Essays about: "goodwill logistic"

Found 4 essays containing the words goodwill logistic.

  1. 1. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  3. 2. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

    University essay from Umeå universitet/Företagsekonomi

    Author : Godefroy Späth; Robert Trampler; [2018]
    Keywords : Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

    Abstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE

  4. 3. Recognition of Supplier and Customer Relationships in Business Combination: A quantitative study of American acquisitions

    University essay from Göteborgs universitet/Graduate School

    Author : Jennie Fredriksson; Martin Lorentsson; [2016-09-15]
    Keywords : Supplier and customer relationships; intangible assets; business combinations; purchase price allocation; SFAS 141;

    Abstract : While insights from business relationship literature indicate that relationships with suppliers and customers are key value drivers in many companies, there is little insight as to how their value is reflected in firms’ financial statements. Relationships can only be recognized as intangible assets when they are acquired, which is usually done through a business combination. READ MORE

  5. 4. Indicators of goodwill impairments: Pre- and post-acquisition indicators ability to predict future impairments

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Erik Lind; Michael Arvidsson; [2014]
    Keywords : Goodwill; Impairments; Acquisitions; Prediction Model; IFRS 3; Segment Performance;

    Abstract : Companies allocate the majority of the acquisition price to goodwill, which has resulted in goodwill to become a prominent asset on companies balance sheets. Research shows that goodwill impairments lag behind the economic reality between two to four years and that the current accounting regime does not provide adequate disclosures to predict future impairments. READ MORE