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1. 1. Full goodwill method: Effekter av ändrade redovisningsprinciper för goodwill

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

   Författare :Anna Fahlman; Anna-Stina Gillqvist; [2006]
   Nyckelord :Goodwill; Full goodwill method; IASB; Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations;

   Sammanfattning : The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. LÄS MER