Sökning: "Markku Pettersson"

Hittade 1 uppsats innehållade orden Markku Pettersson.

1. 1. Har IFRS gjort redovisningen mer effektiv för investerare? En studie om goodwillpostens relevans. : En studie om goodwillpostens relevans.

   Magister-uppsats, Avdelningen för ekonomi

   Författare :Andreas Pettersson; Patrik Nygard; [2010]
   Nyckelord :IASB; IFRS; IAS; goodwill;

   Sammanfattning : Title: Have IFRS made the accounting more efficient for investors? – A study of goodwill-relevance  Level: Final assignment for Degree of Master (One Year) Author: Patrik Nygard and Andreas Pettersson        Supervisor: Markku Penttinen             Date: 2010 – May Aim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005 Method:  This paper is made from a quantitative and a deductive approach. LÄS MER