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  1. 1. Redovisningsinformations användbarhet: redovisning av goodwill enligt IFRS

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

    Författare :Ulrika Nordström; Matias Suarez; [2007]
    Nyckelord :IFRS; qualitative characteristics; goodwill; impairment test; IAS 36;

    Sammanfattning : Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. LÄS MER