Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill
En jämförelse mellan Sverige och Storbritannien
IASBIFRSHarmonizationGoodwillDisclosure requirementIAS 36IFRS 3International differences.IASBIFRSHarmoniseringGoodwillUpplysningkravIAS 36IFRS 3Internationella skillnader.
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.