Tillförlitlighet vid värdering av goodwill
En fallstudie av tre koncerner
Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill. One obstacle could be choosing an appropriate valuation methodology, another determine appropriate assumptions.The main purpose of this study is to see how companies overcome difficulties involved in the valuation process so that the assumptions can be reliable.To be able to fulfil the purpose and answer our question relevant and necessary theory has been presented as a foundation of this study. Through interviews with three head accountants at three different companies, important information has been gathered and analysed in the light of theory.The conclusion of our study is that in order to make reliable assumptions concerning goodwill, companies have competent accountants, make prognosis that distinctly follow the IFRS 3 standard and use bench marketing.