Sökning: "Goodwill impairment"
Visar resultat 21 - 25 av 137 uppsatser innehållade orden Goodwill impairment.
21. Goodwillhantering i praktiken : En statistisk studie om faktorer som påverkar företags goodwillnedskrivningUppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle; Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle
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
- Magister-uppsats, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi
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
- Magister-uppsats, Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi
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
24. Goodwill impairment - Who cares? An event study about IFRS 3 value creation on the Swedish stock marketKandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen
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
25. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance levelUppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi
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