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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
Identifiers
URN: urn:nbn:se:sh:diva-18542OAI: oai:DiVA.org:sh-18542DiVA: diva2:607260
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-02-22 Created: 2013-02-22 Last updated: 2013-02-22Bibliographically approved

Open Access in DiVA

Internationella skillander i uppfyllelsegraden av IFRS upplysningskrav för goodwill. - En jämförelse mellan Sverige och Storbritannien.(1164 kB)510 downloads
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File name FULLTEXT01.pdfFile size 1164 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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