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IFRS 3 - Ett fortsatt problem

Hammarbro, Henric LU ; Jeppsson, Anders LU and Rybrink, Gustav LU (2012) FEKH95 20121
Department of Business Administration
Abstract (Swedish)
Examensarbetets titel: IFRS 3 – ett fortsatt problem. En studie av standardens utveckling
Seminariedatum: 1 juni 2012
Ämne/kurs: FEKH95, Examensarbete kandidatnivå, 15 högskolepoäng
Författare: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink
Handledare: Erling Green
Fem nyckelord: IFRS 3, goodwill, rörelseförvärv, subjektivitet, väsentlighet
Syfte: Syftet med uppsatsen är att beskriva hur tillämpningen av IFRS 3 ser ut idag samt att diskutera om det finns ett förändringsbehov av standarden.
Metod: Uppsatsen baseras på en kvalitativ metod där intervjuer har genomförts med både revisorer, analytiker samt praktiker. Bredden av respondenter är av stor vikt för att ha möjligheten att analysera IFRS 3 från olika perspektiv. Intervjuerna... (More)
Examensarbetets titel: IFRS 3 – ett fortsatt problem. En studie av standardens utveckling
Seminariedatum: 1 juni 2012
Ämne/kurs: FEKH95, Examensarbete kandidatnivå, 15 högskolepoäng
Författare: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink
Handledare: Erling Green
Fem nyckelord: IFRS 3, goodwill, rörelseförvärv, subjektivitet, väsentlighet
Syfte: Syftet med uppsatsen är att beskriva hur tillämpningen av IFRS 3 ser ut idag samt att diskutera om det finns ett förändringsbehov av standarden.
Metod: Uppsatsen baseras på en kvalitativ metod där intervjuer har genomförts med både revisorer, analytiker samt praktiker. Bredden av respondenter är av stor vikt för att ha möjligheten att analysera IFRS 3 från olika perspektiv. Intervjuerna med respondenterna har skett både genom personliga intervjuer och genom online-intervjuer.
Teoretiska perspektiv: Utgångspunkten för uppsatsen är normgivningen inom IFRS 3, som presenteras i kapitel tre. Detta utvecklas vidare genom diskussioner och artiklar inom standarden, vilket sedan presenteras som sekundärdata i kapitel fyra.
Empiri: Här sammanställs data från respondenterna, vilka består av fem stycken individuella intervjuer med personer som både har praktisk och teoretisk kunskap om IFRS 3.
Resultat: I slutsatsen presenteras bilden av att analytikern, revisorn och praktikern har en olik bild av hur väl IFRS 3 uppfylls. Det talas om en skillnad beroende på vart i ”kedjan” en person befinner sig och att detta leder till olik tillfredsställelse av standarden. Vidare talas det om en problematik med det principbaserade regelverkets subjektivitet som anses vara det största problemet med standarden. (Less)
Abstract (Swedish)
Title: IFRS 3 – a continuous problem. A study of the standard's development
Seminar date: June 1 2012
Course: FEKH95, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr
Authors: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink
Advisor: Erling Green
Key words: IFRS 3, goodwill, business combinations, subjectivity, materiality
Purpose: The purpose of this essay is to describe how the application of IFRS 3 looks
like today and to discuss whether there is a need for changes in the standard.
Methodology: The essay is based on a qualitative approach in which interviews were conducted with accountants, analysts and with people working with IFRS 3. The widths of... (More)
Title: IFRS 3 – a continuous problem. A study of the standard's development
Seminar date: June 1 2012
Course: FEKH95, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr
Authors: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink
Advisor: Erling Green
Key words: IFRS 3, goodwill, business combinations, subjectivity, materiality
Purpose: The purpose of this essay is to describe how the application of IFRS 3 looks
like today and to discuss whether there is a need for changes in the standard.
Methodology: The essay is based on a qualitative approach in which interviews were conducted with accountants, analysts and with people working with IFRS 3. The widths of the respondents are of great importance to have the ability to analyze IFRS 3 from different perspectives. The interviews with respondents have taken place both through personal interviews and through online interviews.
Theoretical perspectives: The essay is based on the legislative activity of IFRS 3, which will be presented in chapter three. The information will be developing further throughout discussions and articles within the standard, which will be presented as secondary data in chapter four. Empirical foundation: All the data that where collected from the interviews, have been put together within this section. The data consist of five individual interviews with persons who both have practical and theoretical knowledge of the using of IFRS 3.
Conclusions: The conclusion presents the picture that analysts, auditors and people working with IFRS 3 have different pictures of how well IFRS 3 is met. There is a difference depending on where in the "chain" a person is and that this leads to different satisfaction of the standard. Furthermore, there is talk of a problem with the principle-based regulatory’s subjectivity that is considered to be the biggest problem with the standard. (Less)
Please use this url to cite or link to this publication:
author
Hammarbro, Henric LU ; Jeppsson, Anders LU and Rybrink, Gustav LU
supervisor
organization
alternative title
En studie av standardens titel
course
FEKH95 20121
year
type
M2 - Bachelor Degree
subject
language
Swedish
id
2834790
date added to LUP
2012-06-26 14:19:12
date last changed
2012-06-26 14:19:12
@misc{2834790,
  abstract     = {Title: IFRS 3 – a continuous problem. A study of the standard's development
Seminar date: June 1 2012
Course: FEKH95, Degree Project Undergraduate level, Business Administration,
Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr
Authors: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink
Advisor: Erling Green
Key words: IFRS 3, goodwill, business combinations, subjectivity, materiality
Purpose: The purpose of this essay is to describe how the application of IFRS 3 looks
like today and to discuss whether there is a need for changes in the standard.
Methodology: The essay is based on a qualitative approach in which interviews were conducted with accountants, analysts and with people working with IFRS 3. The widths of the respondents are of great importance to have the ability to analyze IFRS 3 from different perspectives. The interviews with respondents have taken place both through personal interviews and through online interviews.
Theoretical perspectives: The essay is based on the legislative activity of IFRS 3, which will be presented in chapter three. The information will be developing further throughout discussions and articles within the standard, which will be presented as secondary data in chapter four. Empirical foundation: All the data that where collected from the interviews, have been put together within this section. The data consist of five individual interviews with persons who both have practical and theoretical knowledge of the using of IFRS 3.
Conclusions: The conclusion presents the picture that analysts, auditors and people working with IFRS 3 have different pictures of how well IFRS 3 is met. There is a difference depending on where in the "chain" a person is and that this leads to different satisfaction of the standard. Furthermore, there is talk of a problem with the principle-based regulatory’s subjectivity that is considered to be the biggest problem with the standard.},
  author       = {Hammarbro, Henric and Jeppsson, Anders and Rybrink, Gustav},
  language     = {swe},
  note         = {Student Paper},
  title        = {IFRS 3 - Ett fortsatt problem},
  year         = {2012},
}