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391 Uppsatser om Goodwill - Sida 1 av 27

Den nya regleringen av Goodwill - dess påverkan på företagen

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

Nedskrivningsprövning av Goodwill : - en kvantitativ studie om tilläggsinformation enligt IAS 36 punkt 134.

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..

Oäkta Goodwill: Den oäkta goodwilldelens effekt på nedskrivningar av koncerngoodwill

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing Goodwill. The theoretical frame of reference looks at Goodwill from its two parts; true Goodwill and false Goodwill. False Goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Påverkar goodwill kapitalkostnaden?

Does Goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive Goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of Goodwill seems to result in higher cost of capital as represented by the three proxies.

Behovet av Goodwill - En fallstudie av Just Water

Hur sponsring av ändamålsrelaterad karaktär kan användas för att skapa Goodwill..

Goodwill : Skillnader och likheter mellan hur IFRS och U.S. GAAP behandlar goodwill

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.

Analytikers beaktande av goodwill: En fallstudie av tio analytikers förhållningssätt till goodwill

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge Goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of Goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant Goodwill status.

Är goodwillnedskrivningar värderelevanta - En studie av den svenska aktiemarknaden

This study investigates the value relevance of Goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether Goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding Goodwill impairments and Goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that Goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to Goodwill impairments.

Goodwill : En studie av goodwill efter införandet av IFRS 3

2005 års årsredovisningar är de första som är anpassade efter att en ny redovisningsstandard, IFRS 3, infördes. IFRS 3 är utvecklad av IASB och har bl a medfört en förändring i redovisningen av Goodwill.Författarna ämnar undersöka vilka effekter införandet av IFRS 3 har haft på redovisningen av Goodwill och vilka tendenser i redovisningen som går att utläsa i 2005 års årsredovisningar i jämförelse med år 2004. En kvantitativ undersökning av 31 börsnoterade koncerners årsredovisningar har genomförts. Som ett komplement till denna undersökning har två personer med kunskap om redovisning intervjuats.Som teoriunderlag används teorin om informationsasymmetri, den Föreställningsram för Förberedelse och Presentation av Finansiell Information som används av i IASB, IFRS 3 samt IAS 36.Undersökningen har visat att kostnaden för Goodwill har minskat väsentligt 2005 jämfört med 2004 samt att det finns en risk för att internt upparbetad Goodwill kommer att redovisas då Goodwill värderas enligt de nya reglerna, vilket är i konflikt med IAS 38..

Redovisning av goodwill ? en kvalitativ studie av jämförbarhet i årsredovisningar och halvårsrapporter

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for Goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of Goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of Goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of Goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of Goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in Goodwill and if the relation between Goodwill and net profit before taxes, Goodwill intensity, is an incentive for opportunism.

Vad kommunicerar goodwill? : Olika aktörers syn på goodwill

Goodwill är ett redovisningsbegrepp som uppkommer vid förvärv och redovisas i ett bolags balansräkning. Balansposten uppstår när ett bolag förvärvar en enhet för mer än det verkliga värdet på ett företags nettotillgångar, d.v.s. Goodwill utgör ett restbelopp. Goodwillvärdet ska spegla framtida ekonomiska fördelar som skapas vid genomförandet av ett förvärv. Visar det sig i framtiden att förvärvet inte genererar de ekonomiska fördelar tvingas bolaget att redovisa en nedskrivning av Goodwill som i sin tur blir en kostnad i resultaträkningen.Syftet med studien är att få en tydligare förståelse för Goodwill samt granska hur bra redovisningen av begreppet är mot en individs egenintressen.

Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek pa?verkar fo?retags fo?rma?ga att ge avkastning till aktiea?garna

We investigate if the size of Goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of Goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for Goodwill as stated by IFRS. .

Nedskrivningsprövning av goodwill: En studie av regler som någon hittat på för en tillgång som inte riktigt finns

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences Goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of Goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated Goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated Goodwill is used to shield acquired Goodwill from impairments.

Full goodwill method: Effekter av ändrade redovisningsprinciper för goodwill

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for Goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased Goodwill method. The full Goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

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