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. Furthermore, empirical evidence, gathered from a sample of 67 companies comprising about 95% of the total market capitalization in Sweden, is put forth to support our findings. Tests conducted on a primary segment (or higher level) led to impairments in only 7% of the cases, whereas tests conducted on lower levels resulted in impairments in 40-50% of the cases.