Sökning: "Martin Lorentsson"

Hittade 2 uppsatser innehållade orden Martin Lorentsson.

1. 1. Recognition of Supplier and Customer Relationships in Business Combination: A quantitative study of American acquisitions

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Jennie Fredriksson; Martin Lorentsson; [2016-09-15]
   Nyckelord :Supplier and customer relationships; intangible assets; business combinations; purchase price allocation; SFAS 141;

   Sammanfattning : While insights from business relationship literature indicate that relationships with suppliers and customers are key value drivers in many companies, there is little insight as to how their value is reflected in firms’ financial statements. Relationships can only be recognized as intangible assets when they are acquired, which is usually done through a business combination. LÄS MER

3. 2. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Diego Artigas; Martin Lorentsson; Axel Nilsson; [2014-06-13]
   Nyckelord :Accounting; goodwill; impairment; amortization; IFRS; harmonization.;

   Sammanfattning : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. LÄS MER