Nedskrivning av goodwill under Covid-19 pandemin - En undersökning av Stockholmsbörsens Large Cap bolag
(2021) FEKH69 20211Department of Business Administration
- Abstract (Swedish)
- Syfte: Undersöka om det går att utläsa någon variation i företags goodwillnedskrivning år 2019 och 2020 då åren har präglats av både en låg- och högkonjunktur.
Metod: Studien har genomförts med en utvärderingsmetodik och kvantitativ metod. Datainsamlingen består utav företags årsredovisningar där utvalda poster har använts för analyskapitlet.
Teoretiska perspektiv: Referensramen består av tidigare forskning inom området goodwill, nedskrivning och tillämpningen av IFRS 3 och IAS 36. Avslutningsvis presenteras teorin isomorfism inom redovisning.
Resultat: Studien visar ökningar i både storleken och antalet nedskrivningar hos de utvalda företagen mellan 2019 och 2020. Dessutom har goodwillposten minskat i värde. Vidare går det att... (More) - Syfte: Undersöka om det går att utläsa någon variation i företags goodwillnedskrivning år 2019 och 2020 då åren har präglats av både en låg- och högkonjunktur.
Metod: Studien har genomförts med en utvärderingsmetodik och kvantitativ metod. Datainsamlingen består utav företags årsredovisningar där utvalda poster har använts för analyskapitlet.
Teoretiska perspektiv: Referensramen består av tidigare forskning inom området goodwill, nedskrivning och tillämpningen av IFRS 3 och IAS 36. Avslutningsvis presenteras teorin isomorfism inom redovisning.
Resultat: Studien visar ökningar i både storleken och antalet nedskrivningar hos de utvalda företagen mellan 2019 och 2020. Dessutom har goodwillposten minskat i värde. Vidare går det att utläsa att goodwill i förhållande till eget kapital har minskat mellan åren.
Slutsats: Inga betydelsefulla förändringar har skett i företagens hantering av goodwillnedskrivningar. Inget tyder heller på att lågkonjunkturen har haft någon effekt på företagens antagningar vid goodwillnedskrivningar. Vissa företag har en goodwill som är större än det egna kapitalet. Det kan innebära påfrestningar inför framtida nedskrivningar eftersom det riskerar att eliminera stora delar av det egna kapitalet. (Less) - Abstract
- Purpose: Examine whether there is a difference in companies’ impairment of goodwill in the years 2019 and 2020 as the years have been characterized by both a recession and an economic boom.
Methodology: This study has implemented an evaluative approach with the aid of quantitative method. The data was collected from annual reports where selected entries have been used in the analysis chapter.
Theoretical perspectives: The frame of reference consists of previous published research of goodwill, impairment, and the implementation of IFRS 3 and IAS 36. In conclusion, the chapter presents research of isomorphism theory within accounting.
Result: This study found increases in both size and amount of goodwill impairment between the years... (More) - Purpose: Examine whether there is a difference in companies’ impairment of goodwill in the years 2019 and 2020 as the years have been characterized by both a recession and an economic boom.
Methodology: This study has implemented an evaluative approach with the aid of quantitative method. The data was collected from annual reports where selected entries have been used in the analysis chapter.
Theoretical perspectives: The frame of reference consists of previous published research of goodwill, impairment, and the implementation of IFRS 3 and IAS 36. In conclusion, the chapter presents research of isomorphism theory within accounting.
Result: This study found increases in both size and amount of goodwill impairment between the years 2019 and 2020. In addition, the goodwill entry has decreased in value. The study also shows that the goodwill to equity ratio have decreased between the years.
Conclusions: No significant change have been made in companies management of goodwill impairment. Nothing suggests that the recession had any effect on assumptions regarding goodwill impairment. Certain companies had a goodwill entry greater than their equity. This can lead to tensions of future impairments since it risks annihilating companies’ equity. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9055350
- author
- Nilsson, Andreas LU ; Ahlcrona Kjellman, Karl LU ; Hansson, Viktor LU and Eriksson, André LU
- supervisor
- organization
- course
- FEKH69 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Goodwill, IAS 36, Diskonteringsränta, Nedskrivning, IAS 38
- language
- Swedish
- id
- 9055350
- date added to LUP
- 2021-06-28 11:10:36
- date last changed
- 2021-06-28 11:10:36
@misc{9055350,
abstract = {{Purpose: Examine whether there is a difference in companies’ impairment of goodwill in the years 2019 and 2020 as the years have been characterized by both a recession and an economic boom.
Methodology: This study has implemented an evaluative approach with the aid of quantitative method. The data was collected from annual reports where selected entries have been used in the analysis chapter.
Theoretical perspectives: The frame of reference consists of previous published research of goodwill, impairment, and the implementation of IFRS 3 and IAS 36. In conclusion, the chapter presents research of isomorphism theory within accounting.
Result: This study found increases in both size and amount of goodwill impairment between the years 2019 and 2020. In addition, the goodwill entry has decreased in value. The study also shows that the goodwill to equity ratio have decreased between the years.
Conclusions: No significant change have been made in companies management of goodwill impairment. Nothing suggests that the recession had any effect on assumptions regarding goodwill impairment. Certain companies had a goodwill entry greater than their equity. This can lead to tensions of future impairments since it risks annihilating companies’ equity.}},
author = {{Nilsson, Andreas and Ahlcrona Kjellman, Karl and Hansson, Viktor and Eriksson, André}},
language = {{swe}},
note = {{Student Paper}},
title = {{Nedskrivning av goodwill under Covid-19 pandemin - En undersökning av Stockholmsbörsens Large Cap bolag}},
year = {{2021}},
}