Hur redovisar svenska börsnoterade företag sina nedskrivningsprövningar av koncernmässig goodwill?: En jämförande studie tio år efter införandet av IFRS
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
2014 was the tenth year that publicly listed companies within the United Nation applied the common framework IFRS when preparing the annual reports. Since then, goodwill has been a very controversial area. According to IFRS, goodwill is considered to have an indefinite financial lifetime whereon linear amortization is replaced with annual impairments testing. The framework was introduced to increase the comparability of annual reports and thereby depart from a society with several accepted accounting principles.The purpose of this study was to describe and compare how Swedish listed companies present their impairment testings in their annual reports. This was done by mapping their impairment testing’s during 2014 and analyzing differences in the companies assumptions regarding discount rate, rowth rate and forecast period. The purpose was achieved by a document study of secondary data of 2014 annual reports published by 58 of the 72 Swedish companies listed on the Stockholm Stock Exchange Large Cap. The result indicates lack of comparability between financial reports since many companies did not declare and justify their assumptions. According to the study, the companies that did not present their assumptions regarding their impairment tests did less impairment. The study also reviled that these companies often are found in the same industry. In accordance with previous research, impairment tests are characterized by subjective interpretations and assessments.
Place, publisher, year, edition, pages
2016. , 43 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, FRS, IAS 36, goodwill, nedskrivningsprövning, subjektivitet, jämförbarhet, IFRS, IAS 36, goodwill, impairment testing, subjectivity, comparability
IdentifiersURN: urn:nbn:se:ltu:diva-55771Local ID: c98b9739-f411-49a3-88fc-94af82283f61OAI: oai:DiVA.org:ltu-55771DiVA: diva2:1029155
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20160310 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved