Sökning: "Goodwill impairment"

Visar resultat 46 - 50 av 148 uppsatser innehållade orden Goodwill impairment.

  1. 46. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators

    Magister-uppsats, Karlstads universitet/Handelshögskolan; Karlstads universitet/Handelshögskolan

    Författare :Nichanun Panacha; Victor Wiklund; [2015]
    Nyckelord :IFRS 3; IAS 36; goodwill; goodwill impairment; economic impairment indicators; association; telecommunication industry; agency theory; earnings management;

    Sammanfattning : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. LÄS MER

  2. 47. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Johan Collin; Josefin Kihlgren; [2015]
    Nyckelord :IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Sammanfattning : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. LÄS MER

  3. 48. REVISORERS GRANSKNING AV GOODWILL

    Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagande; Högskolan i Skövde/Institutionen för handel och företagande

    Författare :Josefin Carlin; Sofia Andersson; [2015]
    Nyckelord :goodwill; IFRS; impairment; accounting; audit; auditor; theory of practice; goodwill; IFRS; nedskrivning; revision; revisor; granskning; theory of practice;

    Sammanfattning : Sammanfattning Bakgrund: Efter införandet av IFRS standarder i Sverige har andelen redovisad goodwill ökat allt mer bland börsbolagen. Detta har resulterat i att allt fler investerare fäster större vikt vid goodwill och där en nedskrivning förmedlar väsentlig ny information till marknaden. LÄS MER

  4. 49. A study of Swedish listed companies to determine if their goodwill impairment disclosures comply with the requirements in IAS 36

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

    Författare :Grannas Braf Linnea; El Farran Mirvat; [2015]
    Nyckelord :IAS 36; Impairment test; Goodwill; Disclosure and Compliance;

    Sammanfattning : AbstractPurpose – The purpose of this study is to investigate to what extent Swedish listed companies comply with the disclosure requirements in IAS 36, paragraph 134. The study also aims at assessing whether certain company-specific characteristics could impact companies´ disclosure levels. LÄS MER

  5. 50. Diskonteringsräntan - hur hanterar svenska företag IAS 36 vid nedskrivningsprövning av goodwill? : En studie på fem svenska börsnoterade företag angående diskonteringsräntan vid nedskrivningsprövning av goodwill

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap; Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Sara Karlsson; Åse Thorsen; [2015]
    Nyckelord :Goodwill; nedskrivningsprövning; diskonteringsränta; IFRS; IAS 36; IAS 38;

    Sammanfattning : AbstractTitle: Discount rate - how do Swedish companies handle IAS 36 at impairment testing of goodwill?Subject/course: Independent thesis in business administration 15 creditsAuthor: Sara Karlsson & Åse ThorsenMentor: Gunnar WramsbyExaminer: Urban ÖsterlundSeminar: 2015-05-26Keywords: Goodwill, impairment test, discount rate, IFRS, IAS 36 and IAS 38Purpose: This thesis aims to explain how the selected companies reason about IAS 36 and how they reason about changes in the market.Method: This thesis is based on a deductive approach. LÄS MER