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Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill: En jämförelse mellan Sverige och Storbritannien
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ‘Publicly Consolidated Entities’ abide by the ‘International Financial Reporting Standards’ (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ‘Disclosure Requirements for Goodwill’ specified in ‘IAS 36 p 134’. By performing a content analysis that graded 60 companies’ financial reporting within the Stockholm OMX (Large Cap) and the London Stock Exchange (FTSE100) it has been quantifiably concluded that differences are significant within this analysis.

Place, publisher, year, edition, pages
2012. , 62 p.
Keyword [en]
IASB, IFRS, harmonization, goodwill, disclosure requirement, IAS 36, IFRS 3, international differences.
Keyword [sv]
IASB, IFRS, harmonisering, goodwill, upplysningkrav, IAS 36, IFRS 3, internationella skillnader.
National Category
Business Administration
URN: urn:nbn:se:sh:diva-18542OAI: diva2:607260
Subject / course
Business Studies
Social and Behavioural Science, Law
Available from: 2013-02-22 Created: 2013-02-22 Last updated: 2013-02-22Bibliographically approved

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Internationella skillander i uppfyllelsegraden av IFRS upplysningskrav för goodwill. - En jämförelse mellan Sverige och Storbritannien.(1164 kB)442 downloads
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