Upplysning enligt IAS 36 : En kvantitativ fallstudie av två branscher

Sammanfattning: Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute. Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests. We also want to investigate if there are between the industries any differences to fulfill the requirements. How have the industries fulfilled the requirements in IAS 36 p.134 in 2005 to 2010? Are there any differences between the industries way of following these requirements? Theory: The theories overall used in this study are: IAS 36 p.134, the IASB conceptual framework and goodwill. Method: This study has used a quantitative research design since the focus of this study has been on annual accounts and the theories have then been applied on the empirical data. Following this a content analysis was executed on the text material which is in itself of quantitative nature. The research design that has been used is case study of a multiple case design in which the industries are the two chosen cases. Conclusion: The conclusion of the study are precisely like previous studies in that companies don’t follow the disclosure requirements to satisfaction and that there is room for improvement. However it must be said that there have been an improvement in most of the points in IAS 36 p.134. A certain difference between the industries has also emerged.