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  • 1.
    Karlsson, Thomas
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Oscar, Larsen
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Goodwill: Skillnader och likheter mellan hur IFRS och U.S. GAAP behandlar goodwill2011Independent 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

  • 2.
    Vardi, Emanuel
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Karlsson, Thomas
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Larsen, Oscar
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Avskaffandet av revisionsplikten: Utifrån tre olika intressenters perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    SAMMANFATTNING

    Titel: Avskaffandet av revisionsplikten – utifrån tre olika intressenters perspektiv

    Nivå: Kandidat

    Utgivningsår: 2010

    Författare: Emanuel Vardi, Oscar Larsen och Thomas Karlsson

    Handledare: Per Janze

    Syfte: Syftet med den här studien är att ta reda på vilket sätt revisionsbyråerna (GrantThornton och KPMG), Skatteverket och bankerna (Handelsbanken och Nordea) skulle kunnapåverkas av avskaffandet av revisionsplikten. Vi ska även diskutera kring vilka förändringarsom kan komma att ske.

    Metod: I den här studien har vi utgått från den kvalitativa metoden och vi har genomförtmuntliga intervjuer med revisionsbyråer, Skatteverket och banker.

    Slutsats: Resultatet som vi har kunnat konstatera i den här studien är att det kommer att ske enförflyttning angående efterfrågan från revision till redovisning. De tre intressenternaförbereder sig för framtiden genom att ta fram nya riktlinjer i sitt arbete med aktiebolagen.

    Förslag till fortsatt forskning: Uppföljning efter avskaffandet hur intressenterna har påverkats.Ett annat förslag är att undersöka huruvida aktiebolagen som inte kommer omfattas avrevisionsplikten valt bort revisionen eller inte.

    Nyckelord: Revision, revisor, revisionsplikt, avskaffande, banker, revisionsbyrå, Skatteverket.

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