Sökning: "Sebastian Ljungvall"
Hittade 2 uppsatser innehållade orden Sebastian Ljungvall.
1. Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : 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
2. Impairment-testing of Goodwill -A Study of Companie's Reasoning Behind the Impairment-testing
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : 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