Sökning: "Goodwill impairment"

Visar resultat 21 - 25 av 137 uppsatser innehållade orden Goodwill impairment.

  1. 21. Goodwillhantering i praktiken : En statistisk studie om faktorer som påverkar företags goodwillnedskrivning

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle; Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

    Författare :Niclas Bäckgren; Nils Lundbäck; [2016]
    Nyckelord :Goodwill; goodwillnedskrivning; nedskrivningsprövning; IFRS 3; IAS 36;

    Sammanfattning : New regulations regarding goodwill accounting for companies that are applying the IAS/IFRS rules were introduced in 2005. Annual linear depreciation was replaced with annual impairment testing. Regulations were introduced to increase comparability and to reduce the unspecified goodwill that has become an essential part of the corporate asset base. LÄS MER

  2. 22. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

    Magister-uppsats, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Christian Kim; Susmita Mandal; [2016]
    Nyckelord :Goodwill allocation; purchase price allocation; earnings management; public acquirer; private acquirer; target characteristics.;

    Sammanfattning : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. LÄS MER

  3. 23. Big Bath and Impairment of Goodwill : A study of the European telecommunications industry

    Magister-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Författare :Amalia Reimbert; Caroline Karlsson; [2016]
    Nyckelord :Big bath; Impairment of goodwill; Earning management; Europe; Telecommunication industry;

    Sammanfattning : Income decreasing strategies conducted by management could be harmful for various stakeholders. One example is big bath accounting, which could be accomplished in numer- ous ways. This study focus on big baths achieved by recognising impairments of goodwill. LÄS MER

  4. 24. Goodwill impairment - Who cares? An event study about IFRS 3 value creation on the Swedish stock market

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Sibel Hatipoglu; Nora Biba; David Backaliden; [2016]
    Nyckelord :IFRS 3; Goodwill impairment; Announcements; Event study; Stock return; Business and Economics;

    Sammanfattning : Purpose: The aim of this paper is to find out if the current accounting rules in IFRS 3 which mandate annual tests for goodwill impairment in line with IAS 36 add any information value for users on the Swedish stock market. Methodology: The paper is based on a quantitative research method with a deductive approach to interpret investigated samples. LÄS MER

  5. 25. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Författare :Jens Fjellvind; Niklas Eriksson; [2016]
    Nyckelord :Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

    Sammanfattning : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. LÄS MER