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.

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..

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..

The aim of the project was to develop a method to investigate differences in adhesion of microorganisms to materials that contains lignocellulose. The method was tested on a gram-positive (Micrococcus lutea) and one gram-negative (E-coliJM109) bacteria.The study was begun by cultivation of the two microorganisms. The cultivation was done to calculate the generation times of the bacteria and to obtain growth curves. Cells from these cultivations were also frozen (-70ºC) and later used for inoculation.At STFI-Packforsk AB the total charge on the mass was measured and later a conductivity titration on the mass was executed as well, all to find out more about the different properties of the mass. Properties that in a later part of this study could possibly be linked to the adhesion of cells to the pulp.

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.

Hur sponsring av ändamålsrelaterad karaktär kan användas för att skapa 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.

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.

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.

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..

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.

Does a person´s self esteem contribute in the process of creating false memories? Previous studies show that mood is related to false memories as well as to self esteem. This led to the focus of this study, to examine the relationship between false memory and self esteem. The question is examined by comparing the amount of false memories produced in the Deese-Roediger-McDermott (DRM) procedure with people´s scores on Rosenberg´s self-esteem scale. 59 people participated in a test with three different elements, a self esteem test and a memory test with both recollection and free recall.

Children undergo great developmental changes during the preschool and early school years. It is also the very same period in which their pragmatic abilities develop. This study aimed to examine the relationship between Theory of Mind and syntax. Fifty-four preschool and school children aged between 3:11 to 9:0 years participated. TROG-2 and a False Belief assessment of Sally Anne design using three conditions: narrative, silent and distortion were used.

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.

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.