Efterlevnad av IFRS3 i svenska börsnoterade företag

Sammanfattning: In this study, we have investigated compliance with IFRS 3 in Swedish listed companies in the Health Care and Industrial sectors, and if there are any industry-related factors that can affect how the companies in the two investigated sectors report business acquisitions and allocate the acquisition price. To reach the purpose of this study, we have interviewed 7 companies representing one of the two selected sectors and conducted a content analysis of secondary data in the form of annual reports and a database of all acquisitions made by Swedish companies listed on the Stockholm Stock Exchange since the introduction of IFRS 3. Our study shows that there is insufficient compliance with IFRS 3 in the two investigated sectors and that most of the acquisition price is allocated to goodwill in the two sectors. Furthermore, we have not been able to find any industry practice when it comes to the accounting for business combinations. How IFRS 3 is implemented and how far-reaching companies are with the identification of intangible assets and the price allocation depends largely on company-specific factors rather than on industry affiliation.