Sökning: "Fredrik Ericstam"

Hittade 1 uppsats innehållade orden Fredrik Ericstam.

  1. 1. Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Kristoffer Eliasson; Fredrik Ericstam; [2014-06-12]
    Nyckelord :Intangible Assets; Business Combinations; Goodwill; IFRS 3; Accounting Choices; Enforcement;

    Sammanfattning : Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP. Since 2005, when it became mandatory to prepare the financial statements in accordance with IFRS for all listed companies in the EU, goodwill has grown remarkably in Sweden but stayed rather stable in the US. LÄS MER