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  1. 1. Implementation of IFRS 3 and Goodwill Accounting -From a Financial Analyst's Perspective

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Emma Blomstervall; Tua Tegern; [2013-03-18]
    Nyckelord :Goodwill; IFRS 3; impairment; allocation; acquisition; financial analyst.;

    Sammanfattning : Background and Discussion: Few topics are as widely discussed as goodwill and IFRS 3, and several debates address the difficulties of valuation, accounting, allocation, and impairment tests of goodwill. The original intentions of IFRS is that the users of the financial statements must be given enough information about the companies’ earnings in order to make an appropriate assessment of the relevance of the goodwill. LÄS MER