Sökning: "Sebastian Ljungvall"

Hittade 2 uppsatser innehållade orden Sebastian Ljungvall.

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

   Master-uppsats, Göteborgs universitet/Graduate School

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

   Sammanfattning : 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. LÄS MER

3. 2. Impairment-testing of Goodwill -A Study of Companie's Reasoning Behind the Impairment-testing

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Sebastian Ljungvall; Simon Olsson; [2012-06-20]
   Nyckelord :Impairment-testing; goodwill; institutionalization; value-in-use;

   Sammanfattning : Background and Problem Discussion: The amount of goodwill in Swedish companies has increased, while the write-offs have remained at a low level. The impairment-testing also demands a lot of discretion on part of the companies. This discretion will come to have considerable effect on the companies’ impairment-testing results. LÄS MER