Goodwill Börsnoterade företags efterlevnad av IFRS 3 och IAS 36
(2018) FEKH69 20172Department 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.
... (More) - 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:
http://lup.lub.lu.se/student-papers/record/8939283
- author
- Bjerborn, Alexander LU ; Nilsson, Atle LU and Rodin, Adam LU
- supervisor
- organization
- course
- FEKH69 20172
- year
- 2018
- 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}}, language = {{swe}}, note = {{Student Paper}}, title = {{Goodwill Börsnoterade företags efterlevnad av IFRS 3 och IAS 36}}, year = {{2018}}, }