Sökning: "Oscar Rydman"

Hittade 1 uppsats innehållade orden Oscar Rydman.

  1. 1. Oäkta Goodwill: Den oäkta goodwilldelens effekt på nedskrivningar av koncerngoodwill

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

    Författare :Oscar Rydman; Katya Nolvall; [2008]
    Nyckelord :IFRS; impairment; true goodwill; false goodwill; measurement bias; cash generating units;

    Sammanfattning : Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. LÄS MER