Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill: En jämförelse mellan Sverige och Storbritannien
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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.
IASB, IFRS, harmonization, goodwill, disclosure requirement, IAS 36, IFRS 3, international differences.
IASB, IFRS, harmonisering, goodwill, upplysningkrav, IAS 36, IFRS 3, internationella skillnader.
IdentifiersURN: urn:nbn:se:sh:diva-18542OAI: oai:DiVA.org:sh-18542DiVA: diva2:607260
Subject / course
UppsokSocial and Behavioural Science, Law
Lindström, Bengt, HögskoleadjunktMillak, Jurek, Högskolelektor
Jönsson, Peter, Högskolelektor