Advanced

Branschtillhörighet och dess betydelse vid redovisning- En komparativ undersökning av goodwill i två olika branscher

Haciy, Dalal LU ; Olofsson, Frida LU and Norbo, Madelene LU (2018) FEKH69 20181
Department of Business Administration
Abstract (Swedish)
Examensarbetets titel: Branschtillhörighet och dess betydelse vid redovisning - En komparativ undersökning av goodwill i två olika branscher

Seminariedatum: 2018-05-31

Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå i, 15 HP

Författare: Dalal Haciy, Madelene Norbo och Frida Olofsson

Handledare: Peter W Jönsson

Fem nyckelord: Goodwill, Kassagenererande enheter, Redovisning, IFRS och Nedskrivning.

Syfte: Syftet är att undersöka vilken roll branschtillhörighet spelar vid redovisning av goodwill med utgångspunkt i nedskrivningar och kassagenererande enheter samt påvisa varför skillnader uppkommer mellan branscher trots samma regelverk.

Metod: Då studiens syfte var att jämföra hur företagen i de två... (More)
Examensarbetets titel: Branschtillhörighet och dess betydelse vid redovisning - En komparativ undersökning av goodwill i två olika branscher

Seminariedatum: 2018-05-31

Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå i, 15 HP

Författare: Dalal Haciy, Madelene Norbo och Frida Olofsson

Handledare: Peter W Jönsson

Fem nyckelord: Goodwill, Kassagenererande enheter, Redovisning, IFRS och Nedskrivning.

Syfte: Syftet är att undersöka vilken roll branschtillhörighet spelar vid redovisning av goodwill med utgångspunkt i nedskrivningar och kassagenererande enheter samt påvisa varför skillnader uppkommer mellan branscher trots samma regelverk.

Metod: Då studiens syfte var att jämföra hur företagen i de två branscherna informerar och hanterar goodwill i sina finansiella rapporter, har en flerfallsstudie med en komparativ design använts. Kvalitativ metod har används för att underlätta teoriutvecklingen. Data har hämtats från de valda företagens årsredovisningar mellan åren 2007 till 2016. Urvalet blev fyra företag från varje bransch som resulterade i 80 årsredovisningar.

Teoretiska perspektiv: Referensramen har byggts upp av tidigare forskning på ämnet. Fokus har legat på vad goodwill är, kassagenererande enheter, nedskrivningar, samt earnings management. För att skapa en helhet har även goodwillens historia belyst. Utöver detta har även redogjorts för relevanta redovisningsstandarder.

Empiri: Empirin bygger på material från företagens årsredovisningar. Studien undersöker branscherna hälsovård och industrivaror och -tjänster. Företagen inom branschen hälsovård är AstraZeneca AB, Swedish Orphan Biovitrum AB, Elekta AB och Getinge AB. Företagen inom branschen industrivaror och -tjänster är ÅF AB, Atlas Copco AB, Alfa Laval AB och Securitas AB.

Resultat: Resultatet av studien visar att branschtillhörighet spelar en avgörande roll vid redovisning av goodwill. Rådande regelverk ger möjlighet till subjektiva bedömningar, som i kombination med en svårtolkad definition av goodwill, har lett till att branschpraxis har etablerats. (Less)
Abstract
Title: Industry affiliation and and its importance on accounting - A comparative survey of goodwill in two different industries

Seminar date: 2018-05-31

Course: FEKH69, Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, Business Administration, 15 ECTS

Authors: Dalal Haciy, Madelene Norbo and Frida Olofsson

Advisor: Peter W Jönsson

Key words: Goodwill, Cash-Generating Units (CGU), Accounting, IFRS, Impairment.

Purpose: The purpose is to investigate the role of industry affiliation when it comes to manage and inform about goodwill based on impairments and cash-generating units and demonstrate why differences arise despite the same legal framework.

Methodology: Since the purpose of the... (More)
Title: Industry affiliation and and its importance on accounting - A comparative survey of goodwill in two different industries

Seminar date: 2018-05-31

Course: FEKH69, Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, Business Administration, 15 ECTS

Authors: Dalal Haciy, Madelene Norbo and Frida Olofsson

Advisor: Peter W Jönsson

Key words: Goodwill, Cash-Generating Units (CGU), Accounting, IFRS, Impairment.

Purpose: The purpose is to investigate the role of industry affiliation when it comes to manage and inform about goodwill based on impairments and cash-generating units and demonstrate why differences arise despite the same legal framework.

Methodology: Since the purpose of the study was to compare how companies in the two industries inform and manage goodwill in their financial reports, have a multiple case study with a comparative design been used. Qualitative method has been used to facilitate the theory development. Data has been retrieved from the selected companies annual reports between 2007-2016. The selection was four companies from each industry that resulted in 80 annual reports.

Theoretical perspectives: The theoretical framework consists of relevant previous research on the subject. The focus has been on defining what goodwill is, cash-generating units, impairments and earnings management. The history of goodwill and relevant accounting standards has also been included.

Empirical foundation: The empirical foundation was based on data from the selected companies’ annual reports. The study examines the healthcare and industrial goods and services sectors. The companies in the healthcare sector are AstraZeneca AB, Swedish Orphan Biovitrum AB, Elekta AB and Getinge AB. The companies in the industrial goods and services industry are ÅF AB, Atlas Copco AB, Alfa Laval AB and Securitas AB.

Conclusions: The result of the study shows that industry affiliation plays a crucial role in accounting for goodwill. Current regulations allow for subjective assessments, which, in combination with a difficult interpretation of goodwill, have led to the establishment of industry practices. (Less)
Please use this url to cite or link to this publication:
author
Haciy, Dalal LU ; Olofsson, Frida LU and Norbo, Madelene LU
supervisor
organization
course
FEKH69 20181
year
type
M2 - Bachelor Degree
subject
keywords
Goodwill, Kassagenererande enheter, Redovisning, IFRS, Nedskrivning
language
Swedish
id
8957302
date added to LUP
2018-09-03 10:29:28
date last changed
2018-09-03 10:29:28
@misc{8957302,
  abstract     = {Title: Industry affiliation and and its importance on accounting - A comparative survey of goodwill in two different industries

Seminar date: 2018-05-31

Course: FEKH69, Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, Business Administration, 15 ECTS

Authors: Dalal Haciy, Madelene Norbo and Frida Olofsson

Advisor: Peter W Jönsson

Key words: Goodwill, Cash-Generating Units (CGU), Accounting, IFRS, Impairment. 

Purpose: The purpose is to investigate the role of industry affiliation when it comes to manage and inform about goodwill based on impairments and cash-generating units and demonstrate why differences arise despite the same legal framework.

Methodology: Since the purpose of the study was to compare how companies in the two industries inform and manage goodwill in their financial reports, have a multiple case study with a comparative design been used. Qualitative method has been used to facilitate the theory development. Data has been retrieved from the selected companies annual reports between 2007-2016. The selection was four companies from each industry that resulted in 80 annual reports.

Theoretical perspectives: The theoretical framework consists of relevant previous research on the subject. The focus has been on defining what goodwill is, cash-generating units, impairments and earnings management. The history of goodwill and relevant accounting standards has also been included. 

Empirical foundation: The empirical foundation was based on data from the selected companies’ annual reports. The study examines the healthcare and industrial goods and services sectors. The companies in the healthcare sector are AstraZeneca AB, Swedish Orphan Biovitrum AB, Elekta AB and Getinge AB. The companies in the industrial goods and services industry are ÅF AB, Atlas Copco AB, Alfa Laval AB and Securitas AB.

Conclusions: The result of the study shows that industry affiliation plays a crucial role in accounting for goodwill. Current regulations allow for subjective assessments, which, in combination with a difficult interpretation of goodwill, have led to the establishment of industry practices.},
  author       = {Haciy, Dalal and Olofsson, Frida and Norbo, Madelene},
  keyword      = {Goodwill,Kassagenererande enheter,Redovisning,IFRS,Nedskrivning},
  language     = {swe},
  note         = {Student Paper},
  title        = {Branschtillhörighet och dess betydelse vid redovisning- En komparativ undersökning av goodwill i två olika branscher},
  year         = {2018},
}