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Nedskrivningsprövning av Goodwill: - en kvantitativ studie om tilläggsinformation enligt IAS 36 punkt 134.
University of Gävle, Department of Business Administration and Economics.
University of Gävle, Department of Business Administration and Economics.
2007 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesisAlternative title
Impairment test of Goodwill : - a quantative study about additional information according to IAS 36 p. 134. (English)
Abstract [sv]

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras.

Abstract [en]

The purpose of the thesis is to investigate to which extent companies on the Stockholm stock exchange comply with IAS 36 p. 134, and which factors that may affect the compliance with IAS 36 p. 134.

Place, publisher, year, edition, pages
2007. , p. 36
Keywords [en]
Goodwill, impairment test, IAS 36, accounting choice, agency cost, information asymmetry.
Keywords [sv]
Goodwill, nedskrivningsprövning, IAS 36, redovisningsval, agentkostnad, informationsasymmetri.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-99Archive number: E3BA: DiVA 021/07OAI: oai:DiVA.org:hig-99DiVA, id: diva2:120453
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-03-19 Created: 2007-03-19

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fulltext(156 kB)9395 downloads
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31c7026db57090367d4ab5d3e42e0ccc0d04c33ecd254071caf2174d323b91e22a22210b
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf