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Goodwill Börsnoterade företags efterlevnad av IFRS 3 och IAS 36

Bjerborn, Alexander LU ; Nilsson, Atle LU and Rodin, Adam LU (2018) FEKH69 20172
Department of Business Administration
Abstract
Abstract

Title: Goodwill - Publicly listed companies’ compliance with IFRS 3 and IAS 36

Seminar date: 2018-01-11

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-­‐‑cr)

Authors: Alexander Bjerborn, Atle Nilsson, Adam Rodin

Advisor: Peter Jönsson

Key words: Goodwill, IFRS 3, IAS 36, Disclosure, Compliance

Purpose: Describe and analyze Swedish listed companies’ management of goodwill in relation to what is required by IFRS 3 and IAS 36.

Methodology: This document study is evaluative in nature. The data is primarily collected from annual reports, from which selected parts have been used for analysis and evaluation.

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Abstract

Title: Goodwill - Publicly listed companies’ compliance with IFRS 3 and IAS 36

Seminar date: 2018-01-11

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-­‐‑cr)

Authors: Alexander Bjerborn, Atle Nilsson, Adam Rodin

Advisor: Peter Jönsson

Key words: Goodwill, IFRS 3, IAS 36, Disclosure, Compliance

Purpose: Describe and analyze Swedish listed companies’ management of goodwill in relation to what is required by IFRS 3 and IAS 36.

Methodology: This document study is evaluative in nature. The data is primarily collected from annual reports, from which selected parts have been used for analysis and evaluation.

Theoretical perspectives: Since the study revolves around goodwill, the theoretical is primarily based on goodwill and the extent to which compliance is affected by company size. Furthermore, the standards of IFRS 3 and IAS 36 as well as previous research on disclosure and compliance are considered.

Empirical foundation: The empirical foundation consists largely of compilations taken from the annual reports. All data is collected from the 20 companies on the Nasdaq OMX Small Cap list with the most goodwill in relation to total assets.

Conclusions: The conclusion of the study is that the current regulations create subjectivity in the decision process for the companies’ management and that this leads to companies not having to disclose all the information that is necessary to give an outside investor a good basis for decision making. A connection between company size and compliance is not found. (Less)
Please use this url to cite or link to this publication:
author
Bjerborn, Alexander LU ; Nilsson, Atle LU and Rodin, Adam LU
supervisor
organization
course
FEKH69 20172
year
type
M2 - Bachelor Degree
subject
keywords
Goodwill, IFRS 3, IAS 36, Upplysning, Efterlevnad
language
Swedish
id
8939283
date added to LUP
2018-05-09 16:42:04
date last changed
2018-05-09 16:42:04
@misc{8939283,
  abstract     = {Abstract

Title: Goodwill - Publicly listed companies’ compliance with IFRS 3 and IAS 36 

Seminar date: 2018-01-11

Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-­‐‑cr)

Authors: Alexander Bjerborn, Atle Nilsson, Adam Rodin

Advisor: Peter Jönsson

Key words: Goodwill, IFRS 3, IAS 36, Disclosure, Compliance

Purpose: Describe and analyze Swedish listed companies’ management of goodwill in relation to what is required by IFRS 3 and IAS 36.

Methodology: This document study is evaluative in nature. The data is primarily collected from annual reports, from which selected parts have been used for analysis and evaluation.

Theoretical perspectives: Since the study revolves around goodwill, the theoretical is primarily based on goodwill and the extent to which compliance is affected by company size. Furthermore, the standards of IFRS 3 and IAS 36 as well as previous research on disclosure and compliance are considered.

Empirical foundation: The empirical foundation consists largely of compilations taken from the annual reports. All data is collected from the 20 companies on the Nasdaq OMX Small Cap list with the most goodwill in relation to total assets.

Conclusions: The conclusion of the study is that the current regulations create subjectivity in the decision process for the companies’ management and that this leads to companies not having to disclose all the information that is necessary to give an outside investor a good basis for decision making. A connection between company size and compliance is not found.},
  author       = {Bjerborn, Alexander and Nilsson, Atle and Rodin, Adam},
  keyword      = {Goodwill,IFRS 3,IAS 36,Upplysning,Efterlevnad},
  language     = {swe},
  note         = {Student Paper},
  title        = {Goodwill Börsnoterade företags efterlevnad av IFRS 3 och IAS 36},
  year         = {2018},
}