Sökning: "Jonas Bjuhr"

Hittade 1 uppsats innehållade orden Jonas Bjuhr.

  1. 1. The new accounting of intangible assets: Effects of IFRS 3 on the accounting of intangible assets in acquisition-intense companies on the Stockholm Stock Exchange

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

    Författare :Jens Bjuhr; Jonas Strimling; [2006]
    Nyckelord :Business combinations; IFRS 3; IAS 36; IAS 38; intangible assets;

    Sammanfattning : Intangible assets are often a significant part of Swedish companies’ assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. LÄS MER