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Goodwill: Skillnader och likheter mellan hur IFRS och U.S. GAAP behandlar goodwill
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Abstract

 

Title:                               Goodwill – differences and similarities between how IFRS and U.S. GAAP treats goodwill

 

Level:                              One year master, 15 credits

 

Author:                           Oscar Larsen and Thomas Karlsson

 

Supervisor:                     Leif Carlsson

 

Examiner:                      Cecilia Lindh

 

Year of publication:      2011

 

The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S. GAAP to IFRS imply to companies regarding goodwill?

 

Aim:                                The aim with this thesis is to treat differences and similarities between U.S. GAAP and IFRS regarding how goodwill is generated and distributed in a business combination and also how the process of an impairment test of goodwill is carried through. The aim is further to treat possible effects that a transition may imply to companies regarding goodwill.

 

Method:                          In this study a qualitative research method has been used where the gathered information has been collected from interviews that has been analyzed and compared with the theoretical studies.

 

Conclusion:                    Differences described in theory doesn’t have to be confirmed with practices though it depends on how different companies in different industries interpret and apply these regulations

 

Keywords:                      Goodwill, IFRS, U.S. GAAP, impairment, business combination

Place, publisher, year, edition, pages
2011. , 49 p.
Keyword [en]
Goodwill, IFRS, U.S. GAAP, impairment, business combination
Keyword [sv]
Goodwill, IFRS, U.S. GAAP, nedskrivning, rörelseförvärv
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-12431OAI: oai:DiVA.org:mdh-12431DiVA: diva2:422680
Subject / course
Business Administration
Presentation
2011-06-09, r2-015, Högskoleplan 1, Västerås, 11:00 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-06-27 Created: 2011-06-13 Last updated: 2011-06-27Bibliographically approved

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