Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

Leverage 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.

Denna undersökning behandlar frågan om vilka faktorer som påverkar nedskrivningen av goodwill. Vi har valt tre faktorer utifrån redan existerande teorier och ställt upp hypoteser kring dessa med syfte till att kunna hitta samband mellan de och nedskrivning av goodwill. De undersökta faktorerna är lågkonjunktur, VD-byte och negativt resultat och urvalet av företag är hämtat från OMX Stockholm index för perioden 2006-2008. Företagens årsredovisningar har analyserats för att få fram nödvändig empiri och sedan har chi2- och Fisher-test utförts för att kunna testa trovärdigheten hos hypoteserna. Resultaten visar att goodwill endast skrivs ned vid negativt resultat..

Vårt syfte med denna uppsats var att analysera föreställningar i praktiken kring redovisning av goodwill enligt IFRS/IAS i Sverige. Uppsatsen syftade vidare till att belysa eventuella skillnader hos revisorer respektive företag avseende dessa föreställningar. Resultatet av vår studie visar att såväl revisorer som företag anser att redovisningen av goodwill har blivit mer jämförbar och transparent, men även detaljerad och subjektiv i högre utsträckning. Dock råder det delade uppfattningar om huvuvida avskaffandet av avskrivningar på goodwill är positivt. Även åsikterna om marknadsvärdering och interaktionen mellan revisorer och företag skiljer sig åt..

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Från år 2005 är det obligatoriskt för börsnoterade bolag i Sverige att tillämpa IFRS-reglerna. Enligt de nya reglerna IFRS 3 och IAS 36 får goodwill inte längre skrivas av utan ska istället nedskrivningsprövas minst en gång per år. Huruvida de nya reglerna har gjort det lättare eller svårare för analytiker och investerare att tolka de bakomliggande orsakerna till en goodwillnedskrivning är flitigt omdebatterat. Studier på den amerikanska marknaden har visat att en nedskrivning av goodwill har en begränsad effekt på bolagens börskurser. Studiens syfte är att undersöka goodwillnedskrivningars effekt på den svenska aktiemarknaden. Frågeställningen som avses besvaras lyder ?Påverkar en nedskrivning av goodwill svenska företags aktiekurs, och har i så fall företagets resultat, storlek och branschtillhörighet någon betydelse för hur börskursen påverkas?? .

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.