Tesi sul tema "Goodwill"
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Rasmussen, Christian E. "Goodwill efter internationale regnskabsstandarder = Goodwill /". Aarhus : Institut for Økonomi, Aarhus Universitet, 2008. http://mit.econ.au.dk/Library/Specialer/2008/20000543.pdf.
Testo completoRejthar, Jan. "Goodwill". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-900.
Testo completoJansson, Joakim, e Jacob Niklasson. "Vad kommunicerar goodwill? : Olika aktörers syn på goodwill". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28301.
Testo completoGoodwill is an accounting concept that arises with acquisitions and is recognized in a company’s balance sheet. Goodwill occurs when a company acquires a unit where the actual value exceeds the net assets, which means that goodwill is a residual. The value of goodwill should reflect the future economic benefits created by the acquisition. If the future does not generate the economic benefits that were predicted by the acquisition, the company has to do an impairment of goodwill which will be an expense in the company’s income statement. The thesis purpose is to gain a clearer understanding of goodwill and examine how well the accounting rules of goodwill prevent an individual's self-interest. In this survey, seven respondents from four different stakeholder’s were interviewed to determine whether goodwill has a variety of meanings. The choice of using different stakeholder’s is also to create an overall picture of goodwill. The conclusion of the survey shows that an individual may act on their own interests because goodwill is an end product of assumptions. The thesis shows thereby that reporting of goodwill is flawed and a requirement should be introduced. This requirement means a company may not possess an excessive goodwill, where the limit is a percentage of the company's total assets.
Nuay, Simon, e Peter Franzen. "Goodwill : Granskningsproblematik?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20106.
Testo completoNikodijevic, Marko, e Sanja Milosavljevic. "Nedskrivning av goodwill : Företagens antagande bakom nedskrivningsprövning av goodwill". Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3616.
Testo completoLjungberg, Caroline, e Nisha Kurt. "Goodwill : Revisorers perspektiv vid granskning av nedskrivningstester av goodwill". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-143991.
Testo completoWestman, Per, e Simon Widholm. "Goodwill, en tickande bomb? : Stora nedskrivningar av Goodwill under lågkonjunktur". Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-11338.
Testo completoNorfeldt, Oskar, e Åkesson Jon. "Goodwill Hunting : En studie om resultatmanipulering i samband med goodwill". Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123943.
Testo completoAndersson, Eric, e Johan Jeppsson. "Goodwill som en resultatjusterare : påverkar ledningens handlingsutrymme redovisningen av goodwill?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18814.
Testo completoSince year 2005 all Swedish listed companies has to present their financials and accountingaccording to the standard IFRS. This has allowed the management to make subjectiveinterpretations, which in turn has elaborated opportunities to influence the accounting. Thosepossibilities can be explained by Agency Theory and Positive Accounting Theory, which presumethe management acting opportunistically, in order to maximize self-interest. Management tend tomanipulate companies accounting, whereof goodwill can be used as an adjuster of results.The thesis disambiguate how management discretion affect companies accounting of goodwill,contingent of the organizational level. The thesis hypothesis elaborates thru factors of theorganizational level, which are also tested in order to see how the variables affect businesscorporations accounting of goodwill. A positive research philosophy is used in order to analyze thethesis purpose. The data collection has been accomplished using the company's annual reports.The thesis results indicates that the higher debt and stronger concentration of ownership, the lessamount goodwill is accounted. If companies has a lower debt and weaker concentration ofownership, it increases management discretion and thereby a potentially higher amount of goodwill.The thesis contribute to knowledge about managing goodwill and that management discretion hasa potentially impact on the accounting of goodwill. Finally, the thesis contributes to increasedopportunities to compare the thesis results with previous studies, which may result in the ownersbeing able to get more knowledge of how they best reduce management discretion and itsopportunistically decisions.
Turpeenoja, Mattiasson Maria, e Sandra Vainikka. "Nedskrivning av goodwill". Thesis, Södertörn University College, School of Business Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-3608.
Testo completoSmejkalová, Eva. "Goodwill při fúzích". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263985.
Testo completoSpäth, Godefroy, e Robert Trampler. "Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions". Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150016.
Testo completoKarlsson, Thomas, e Larsen Oscar. "Goodwill : Skillnader och likheter mellan hur IFRS och U.S. GAAP behandlar goodwill". Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-12431.
Testo completoTribuzio, Cecilia. "The controversy over Goodwill /". Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_tribu_contr.pdf.
Testo completoGörhammar, Malin, e Sara Kræpelien. "Goodwill : an eternal asset?" Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1015.
Testo completoBackground: A harmonisation of accounting directions has been taken place, which for most countries has meant an adjustment to the directions of the United States. The Swedish directions of group accounting, RR 1:00, is one such adaptation. At the same time, a new direction of group goodwill, FAS 142, is introduced in the US.
Purpose: The purpose of this thesis is to map out the Swedish actors’, mainly the companies’, opinion about the direction of group goodwill accounting.
Procedure: Information from three actors in the market of accounting (accountants at the firms, users, in the form of analysts, and authorised accountants and one issuer of the directions) was collected via questionnaire and complementary telephone interviews.
Summary: From the investigation we found out that the Swedish actors are content with the Swedish directions of group goodwill accounting but they think that an adjustment to the American direction FAS 142 is inevitable. The analysts had a positive attitude towards FAS 142 while the other actors were a little more doubtful.
Öhlén, Mattias, e Christian Herold. "Goodwill : Tillgång eller belastning?" Thesis, Södertörn University College, School of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2001.
Testo completoLeverage buyout’s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add’s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions. Goodwill is valued by a subjective judgment about how much you think the comapny will be able to generate in future synergies by a purchase of the target company. Today, there is no limit on how much goodwill company may disclose, which makes goodwill affect business in a more cunstructive way.
Problem: "How much of a company's total assets consist of goodwill, and how will the company be affected if you take away the goodwill as an asset"?
Purpose: The study aims to provide insight and understanding of goodwill. From different perspectives goodwill will be studied and described, about how this intangible asset affects companies.
Method: A comparative study has been carried out, where only written sources, secondary data have been used. A quantitative method has been chosen. The study aims to study and analyze the accounts from 15 different annual reports from 2007, and five of these more detailed. It’s the information from the annual reports that are the backbone of the study.
Conclusions: Risk measure, goodwill/equity, we believe show when a company should, write down the goodwill or increase equity. All the company's solvency affected dramatically when goodwill is eliminated, the majority of buisnesses lands on a negative equity ratio, which among other things makes outside founding diffucult. If campanies want the shareholders well and make accurate downs, even if it affect the outcome, a higher return on equity is a more legitimate measure and preferred.
Baran, Gönül. "Goodwill - i ständig förändring". Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6207.
Testo completoIASB är ett internationellt redovisningsorgan som verkar för att harmonisera och utveckla redovisningsregler. EU:s olika organ har beslutat att alla börsnoterade bolag inom Europeiska Unionen ska följa IASB: s standards som antagits av Europeiska kommissionen i koncernens årsredovisning. För att en standard ska kunna antas av kommissionen krävs att den inte strider mot rättvisande bild och uppfyller kraven för begriplighet, relevans, tillförlitlighet och jämförbarhet. Från och med 1 januari 2005 har alla Svenska börsnoterade koncerner börjat följa dessa nya standarder med krav på ett jämförelseår vilket innebär stora förändringar i redovisningen i jämförelse med tidigare regler. De nya standarderna har fått beteckningen IAS/IFRS och ersätter Redovisningsrådets Rekommendationer. En viktig förändring är att redovisningen går från historisk anskaffningskostnadsprincip till att baseras på verkliga värden. Det gäller även IFRS 3 – Företagsförvärv, redovisning och värdering av koncernmässig goodwill. De nya reglerna innebär att goodwill som uppstår i en förvärvssituation redovisas till dess verkliga värde och att avskrivningar inte längre tillåts. Goodwill anses vara en tillgång med obegränsad livslängd och existerar så länge det inte sker någon värdeförändring som föranleder en nedskrivning vilken prövas med impairment test. Andra förändringar är att alltfler immateriella tillgångar separeras från goodwilll och särredovisas. Dessutom skärps kraven på impairment test och goodwillvärdet måste utsättas för årlig prövning och vid indikationer som tyder på värdeminskning. Syftet med denna uppsats är att beskriva och förstå hur förtag och små aktieägare har påverkats av de nya reglerna avseende koncernmässig goodwill. Uppsatsen har försökt besvara frågor som rör : tillämpning, påverkan på resultat- och ställning, åsikter kring de nya reglerna och om dessa regler i praktiken leder till en mer rättvisande bild. En kvalitativ metod med underordnade kvantitativa inslag har använts, där primärdata har samlats in genom intervjuer av fyra företagsrepresentanter och en representant för små och medelstora aktieägare. Sekundärdata utgörs av redovisningslitteratur, lagtext, artiklar och finansiella rapporter. Av denna studie framgår att det finns både för och nackdelar med de nya reglerna vilket gör att respondenterna har skilda uppfattningar. Fördelar är att goodwill nu mer representerar dess verkliga värde och nackdelar är att verkligt värde baserad redovisning leder till mer subjektivitet och fluktuationer i resultatet. Tillämpningen har inte riktigt satt sig vad gäller särredovisning av immateriella tillgångar. Slopade goodwillavskrivningar har ökat resultat och eget kapital samt nyckeltal positivt. Varken utdelningar eller bonus har påverkats på grund av IFRS justerade siffror. Avslutningsvis har undersökningen funnit att de nya reglerna avseende koncernmässig goodwill leder till en mer rättvisande bild i teorin men inte i praktiken.
Hahl, Hanna, e Helena Pettersson. "Goodwill : En betydande slaskpost". Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16948.
Testo completoRimmerfors, Sofia, e Kavian Sahar. "Strategies for Goodwill Allocation". Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23472.
Testo completoPalmer, John. "Wichi goodwill : ethnographic allusions". Thesis, University of Oxford, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389785.
Testo completoCarlin, Josefin, e Sofia Andersson. "REVISORERS GRANSKNING AV GOODWILL". Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-11286.
Testo completoAbstract Background: Following the introduction of IFRS standards in Sweden, the amount of goodwill has soared among listed companies. This makes investors pay more attention to goodwill and impairment gives substantial new information to the market. One problem is that impairment test contains several intricate assessments, such as the identification of cash generating units and the application of discount rate. If the companies don’t have the required expertise, it may lead to unreasonable valuations. There are both internal and external indications of goodwill impairment, where clients have access to more internal information than the auditor. This can be considered as a great burden for the auditor to overcome. Since goodwill, as an asset, has become more important this implies that review of goodwill should increase in importance for auditors. Their role is to increase trust in financial reporting and meet societal norms and ethics. Thereby, there is an increasing interest to understand how auditors review goodwill according to IFRS. Purpose: The purpose of this study is to describe the auditor´s review procedures related to goodwill according to IFRS and to discuss how the auditor´s work is influenced by the circumstances in its vicinity. The objective of the study is to contribute with an increased understanding among stakeholders about the auditor´s review of goodwill. Method: In order to fulfill the purpose of this study, we chose a qualitative method to get as deep understanding of an auditors' approach as possible. We began by examining the auditors who audited the listed companies with large goodwill relative to shareholders’ equity. In this way, we could determine which auditors and audit firms that have best experience of goodwill items. After narrowing down the list we ask auditors to reproduce their approach and personal views of goodwill auditing through interviews. Conclusion: Theory of Practice has worked in order to help us analyze the individual auditor's practical approach on a deeper level. Goodwill review can be considered a problematic situation where the auditor continuously improve their knowledge in order to maintain the important task of the auditor have in the corporate world and society in general. Contradictory the study shows that auditors tend to recognize goodwill as a complex accounting item, but at the same time they do not consider that it is particularly difficult to manage. The study also shows that despite the fragmented personal views on IFRS rules the auditors acting in a relatively uniform manner as goodwill are reviewed. Auditor's behavior is influenced by their colleagues' expectations as well as the client company’s confidence in them. But the main explanation for these findings is that audit firms create control over the auditors approach through organization structure with a number of knowledge-intensive support functions. By contributing resources to the auditors, the audit firms are able to develop a common approach to how a problem should be solved. The auditors find the support functions as a knowledge source which inspires a sense of security. This determinacy leading to that knowledge distributes and facilitates the auditor's review. Keyword: goodwill, IFRS, impairment, accounting, audit, auditor, Theory of Practice
Absi, Lina, e Matilda Leino. "Innovationsförmågans påverkan på goodwill". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17658.
Testo completoPurpose: The purpose of this paper is to examine the extent of goodwill that can be explained by the capacity for innovation in Swedish listed companies. Introduction: Goodwill is an intangible asset and occurs in connection with acquisitions. In recent years, the record received a great importance and it gives also an expression of the future economic benefits. Goodwill is difficult to define because the item may contain, for example, customer relationships, trademarks, good reputation, etc. In the current situation, innovation is an important factor for companies and has great significance for economic growth and innovation capacity of firms should have an impact on the goodwill value of the entry. Method: A quantitative study has been made in this paper. Through the database Retriever data was collected from the largest listed companies. An elimination was made for those companies that had not provided data that was required for the study. Through the statistical program Minitab was two regression models were conducted and analyzed. Conclusion: Our conclusion is that the two dimensions of innovation studied, patents and research and development, Large Cap both have a positive explainationary power on goodwill for Large Cap. For Mid Cap there no significant effect appears. For Small Cap patent has a weak impact on goodwill, while research and development showed no impact.
Almenfors, Wanna Caroline, e Helen Dismark. "Goodwill : En framtida tillgång?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17863.
Testo completoProgram: Civilekonomprogrammet
Li, Kevin Ka Wing. "Accounting for purchased goodwill". Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.614170.
Testo completoKrotký, Martin. "Goodwill v účetním výkaznictví". Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-351.
Testo completoTraro, Vera Anselmo, e Villalobos Sergio Villagra. "Goodwill con reforma tributaria". Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/168482.
Testo completoTraro Vera, Anselmo, [Parte I], Villagra Villalobos, Sergio, [Parte II]
En el primer subtema, se analizará la implicancia de aprovechar el Goodwill Tributario no asignado de acuerdo a la normativa vigente. Con la reforma tributaria establecida por la Ley N° 20.7801 del año 2014, se eliminó la amortización directa en un período de tiempo del Goodwill Tributario2 no asignado a los activos no monetarios de la sociedad absorbida en un proceso de Fusión. Proceso que tiene por objeto integrar en una sola sociedad, patrimonios y negocios desarrollados por distintas empresas (Ibaceta, 2012). Así la nueva norma tributaria, difiere del tratamiento en el Goodwill que en la mayoría de las legislaciones internacionales se aplica, según estudios al respecto (Arrau, 2018). El Goodwill se origina cuando una entidad, que posee un valor que no es directamente atribuible a sus activos y pasivos, es fusionada por incorporación con otra empresa u otra entidad adquiere el 100% de su propiedad (fusión impropia), de modo tal que la inversión efectuada en la sociedad que desaparece es superior al valor libro de los activos y pasivos de la misma (Jaque, 2012). Respecto al valor del Goodwill no asignado a los activos no monetarios de la sociedad absorbida, hay que indicar que hasta antes de la entrada en vigencia de la Ley N°20.780, es decir hasta el 31 de diciembre de 2014, éste valor considerado un Gasto Diferido, era amortizado hasta en 10 años consecutivos. Tratamiento introducido por la reforma anterior establecida en la Ley N° 20.6303. Con la reforma tributaria de la Ley N°20.780, el tratamiento del Goodwill no asignado a los activos no monetarios de la sociedad que se absorbe, dejó de ser un Gasto Diferido, transformándose en un Activo Intangible no amortizable, sólo pudiendo ser castigado o amortizado en la disolución de la empresa o al término del giro de la misma.
Ondrejčík, Matúš. "Oceňování goodwill stavebního podniku". Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409898.
Testo completoAndersson, Werneman Johanna, e Sanna Eliasson. "Lågkonjunkturens påverkan på företagens nedskrivningar av goodwill : -Ska goodwill skrivas ner eller inte?" Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-21344.
Testo completoArapovic, Luka, e Tommy Blixt. "Goodwill : revisorers tankar om granskning av börsnoterade bolags goodwill efter införandet av IFRS". Thesis, Karlstads universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-11869.
Testo completoAbic, Ömer, e Johannes Larsson. "Goodwill : En studie om sambandet mellan nedskrivningar av goodwill och företagens väsentliga händelser". Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34390.
Testo completoWe have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.
Esser, Maik. "Goodwillbilanzierung nach SFAS 141/142 : eine ökonomische Analyse /". Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013046583&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Testo completoHugg, Maria, e Jenny Wahlström. "Nedskrivningsprövning av Goodwill - En kvantitativ". Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-196.
Testo completoSince the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.
The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this. We will investigate if there is any relation between how much the three largest owners in each company hold both in equity- and vote share and how much information that is provided in the accountancy. We will also investigate if there is any relation between the expectations of returns from the market and how much information that is provided. The first hypothesis is: If companies are expected to get a high future cash flow, which implies a high market value in relation to book value of equity, then the company will reveal less information conveying much knowledge about the market to their competitors. The second hypothesis claim that if the three largest owners together holds a large equity- vote share, where small asymmetric information exists, then the company should want to disclose less information in their accountancy.
In this research we analyse the accountancy of each company listed at the OMX exchange by 31 Dec 2005. To see how much information that is disclosed in the accountancy, we have chosen to analyse how and if the companies accomplish their accounting according to IAS 36 point 134. To be able to compare how much information the companies provided about this, we have created a score structure. Furthermore we have used SPSS to make a regression analysis, which should show if there are any relations. Our results however show that there is no relation between how much information that is given and how large the market value compared to book value of equity is. Neither did we find any relation between how large the three largest owners where and how much information that was provided. Our results differ from earlier studies. One cause for that might be that we only picked three variables, while their studies could have included a lot more variables. Our study only focuses on a small part of the accountancy; if we had analyzed the entire accountancy we might have arrived to a different result. The year 2005 was furthermore the first year that the companies were obliged to follow the standard, which also could have had a certain impact on the result.
Kljako, Dzenana, e Martina Lindberg. "Den nya värderingen av goodwill". Thesis, Linköping University, Department of Management and Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-3062.
Testo completoDen 1 januari 2005 trädde IASB: s redovisningsstandarder i kraft. Dessa standarder skall tillämpas av alla svenska börsnoterade koncerner. En stor förändring, i förhållande till svensk redovisningspraxis, som dessa regler förde med sig var värderingen och redovisningen av goodwill. Tidigare ansågs goodwill som en restpost som inte behövde motiveras i någon större utsträckning. IASB har sett till att skapa en mer konkret syn på goodwillvärdet. Börsföretag måste motivera tillgångens existens i mycket större omfattning. Standarderna möjliggör dessutom separat aktivering av betydligt fler immateriella tillgångar som tidigare inkluderades i goodwill. Goodwill skall inte längre skrivas av systematiskt. Värdet skall istället, minst årligen, prövas för nedskrivning genom ett så kallat impairment test. Denna uppsats undersökte hur dessa nya regler för goodwill tillämpas i praktiken bland svenska börsnoterade företag. Likväl undersöktes företagens inställning till de nya reglerna. Resultaten visade på intressanta aspekter. Synen på goodwill har ändrats och börsföretagen anser att det nya synsättet ger en mer rättvis bild av goodwillvärdet. Det råder dock en viss grad av missnöje bland företagen mot sättet impairment test skall genomföras eftersom prövningen ger ett stort utrymme för subjektiva bedömningar.
Holmberg, Hanna, e Lovisa Forselius. "Diskonteringsränta vid nedskrivningsprövning av goodwill". Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-9254.
Testo completoJohannesson, Karl-Fredrik, e Daniel Skärle. "Goodwill : Ett berg att bestiga". Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12854.
Testo completoCarnegie, Garry D., e edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION". Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.
Testo completoCornelisse, R. P. "Enige fiscale aspecten van goodwill /". Deventer : Kluwer, 1992. http://www.gbv.de/dms/spk/sbb/recht/toc/273276972.pdf.
Testo completoBrutting, Milena. "Goodwill impairment : causes and impact". Thesis, City University London, 2011. http://openaccess.city.ac.uk/1192/.
Testo completoStork, genannt Wersborg Tobias. "Goodwill-Bilanzierung nach internationalen Rechnungslegungsstandards". Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-163798.
Testo completoSvanström, Daniel. "Värdet av Goodwill : Ett intressentperspektiv". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-552.
Testo completoThis thesis is written in Swedish.Purpose: The purpose of this thesis is through practice see how companies identifies intangible assets and by using a stakeholder perspective discuss the relevance, reliability and comparability of the initial value of goodwill.Methodology: This thesis is based on a qualitative phenomenography methodology. The empirical material have been gathered through in-depth interviews and telephone interviews. An abductive approach where applied on the empirical data and selective theories to enhance the discussion.Analysis: By applying the legitimacy and stakeholder theory the de facto difference in the accounting of the initial value of goodwill can be explained by: 1) Managers interpretation of the social contract. 2) IFRS. 3) The role of the accountant. 4) Power, legitimacy and urgency of the stakeholder. 6) Publicly listed company vs. unlisted company.Findings: This thesis finds that IFRS 3 do not increase the relevance, reliability and comparability of the information the acquirer discloses of the acquired company. If IFRS 3 is to fulfill its purpose of relevance, reliability and comparability, IASB needs to introduce a guidance how companies should identify and appraise intangible assets after acquisitions. Further research is needed on what properties intangible assets have and how goodwill should properly be classified.
Jack, Wang. "Goodwill-nedskrivning : Värderelevant eller ej?" Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26494.
Testo completoHenriksson, Matheus, e William Sundström. "Allokering av köpeskilling till goodwill". Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-156285.
Testo completoAronsson, Johan, e Joakim Erlandsson. "Påverkar incitament värderingen av goodwill?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20233.
Testo completoAuvinen, Julia, e Cornelia Norrbin. "Antaganden vid värdering av goodwill". Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-12702.
Testo completoCunha, Tiago Miguel Vieira da. "Imparidade versus amortização do goodwill". Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11044.
Testo completoA partir de 2005, as sociedades com valores cotados nos mercados regulamentados da UE passaram a apresentar as suas demonstrações financeiras consolidadas segundo as IAS/IFRS adotadas pela UE, designadamente a IFRS 3 - Concentrações de Atividades Empresariais, de acordo com o qual o goodwill deixa de ser amortizado sistematicamente para estar sujeito apenas a testes anuais de perdas por imparidade. Este estudo tem por objetivo analisar o tratamento contabilístico do goodwill, na esfera das empresas cotadas na Euronext de Lisboa. Neste sentido, é feita uma comparação entre os testes de imparidade e de amortização do goodwill, por forma a testar qual destes apresenta um maior valor relevante. Os resultados mostram que o gasto da amortização do goodwill é mais relevante do que o gasto de imparidade do mesmo, indicando assim que os investidores consideram a amortização mais útil nas suas valorizações dos preços das ações, e portanto também para a tomada de decisão.
Since 2005, the listed companies on markets regulated by EU started presenting their Financial Statements consolidated according to IAS/IFRS adopted by the EU, particularly the IFRS 3 - Business Combinations, accordingly to which, goodwill is no longer amortized systematically to be only subjected to annual testing of impairment losses. This study has the purpose of analysing the accounting treatment of goodwill, in the sphere of the companies listed on the Euronext of Lisbon. In this sense, a comparison between the impairment and amortization tests is made, in order to test which of these has a greater relevant value. The results show that the goodwill amortization expense is more relevant than it's impairment expense, showing that investors consider the most useful amortization in their appreciation of stock prices, and thus to the decision-making.
Homolková, Eliška. "Goodwill v účetních pravidlech IFRS". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142145.
Testo completoHolmer, Jakob, e Fredrik Johansson. "Goodwill : En studie om goodwill och tre revisorers syn på redovisningen av den som tillgångspost". Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14953.
Testo completoBeyerböck, Oskar, e Simon Dahlstedt. "Nedskrivning av Goodwill : Är nedskrivning av goodwill enligt IAS36 förenlig med IFRS:s krav på neutralitet?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-66920.
Testo completoBona, Simon, e Oscar Hernehult. "Nedskrivning av goodwill - I enlighet med marknadens förväntningar? : En kvantitativ studie om goodwill och resultatmanipulering". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21603.
Testo completoWith the implementation of IFRS 3 and the readjusted version of IAS 36, all Swedish companies listed on OMX Stockholm went from goodwill write-off on a straight-line basis to testing the asset annually for impairment. The direct effect was greater goodwill assets and lower depreciation and impairment costs. This study aims to investigate whether there is scope for subjective assessments when goodwill is to be tested for impairment. The study also intends to investigate whether there is an incentive for a business management to utilize the assessment of goodwill to manipulate the company's results in accordance with the earnings management theory. The study contains 138 observations from 2017, which are all Swedish listed companies on OMX Stockholm on the lists Mid cap and Large Cap. The collected data comes from databases and manually retrieved from the company’s annual reports. A quantitative approach has been adopted and four hypotheses have been developed based on the aim of the study and the deductive starting point. The first hypothesis tests the correlation between the market’s expectation of goodwill impairment and a company's actual impairment of goodwill. The other hypotheses deal with the correlation between impairment of goodwill and earnings management factors such as performance-based bonuses, debt covenant and CEO changes. Linear regressions also test whether the latter variables affect decisions regarding goodwill impairment. The study do not show any significant results and all null hypotheses are accepted. We cannot conclude that there are any connections between the earnings management factors tested, neither can we say if there is any correlation between the market's expectation of goodwill impairment and a company's actual impairment. Although the study does not achieve any significant results, we hope that it can contribute with a discussion that can form the basis for future and continued research within the subject.
Svenbrink, Johan, e Mattias Kananen. "Nedskrivning av goodwill : En studie av hur finansbolag redovisar antaganden i samband med nedskrivningsprövningar av goodwill". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-144085.
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