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Nedskrivning av Goodwill: Är nedskrivning av goodwill enligt IAS36 förenlig med IFRS:s krav på neutralitet?
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts according to the IFRS-standards by IASB. This has affected the management of goodwill that now needs to be exposed for an impairment test every year.  This paper handles the impairment of goodwill in Nordic companies to test their ability to follow IAS 36 in the IFRS-standards and neutrality in The Conceptual Framework for Financial Reporting. Goodwill was earlier exposed to linear depreciation according to the national rules, while nowadays it needs to be impaired every time it’s warranted according to the calculated future cash flow. This creates an opportunity for companies to affect the accounts, an opportunity that can be explained by the Agent theory and Big Bath. How companies handle this change in accounting is tested to see if there is any relationship between goodwill impairments and future cash flow. Earlier studies have been made on the American market by Jarva (2009) and his model to calculate future cash flow is used in this paper.

Place, publisher, year, edition, pages
2017. , 57 p.
Keyword [sv]
Goodwill, IAS 36, Neutralitet, Agentteorin, Big Bath, Framtida kassaflöde
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66920OAI: oai:DiVA.org:lnu-66920DiVA: diva2:1123254
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, specialization in Accounting and Management Control, 180 credits
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Examiners
Available from: 2017-07-17 Created: 2017-07-12 Last updated: 2017-07-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf