Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Union had to implement International Financial Accounting Standards (IFRS) in their annual report. But is this regulation for the good or worse and does the benefits outweigh the cost? The goal with the regulation is to make it easier for investors, shareholders and other stakeholders to make financial decisions, compare domestic as well as international companies at the same condition. One of the differences with the introduction of the new regulation is IFRS 3 that handles business combination and how goodwill and intangible assets from the acquired company should be accounted for. The objectives of our dissertation is to identify those listed companies that have made one or more acquisition between the years 2005 to 2006 and measure their level of disclosure concerning goodwill and intangible assets through the acquisition. We concluded trough the results that positive accounting theory and system orientated theory didn’t explain all the verities in the companies’ disclosures. Rather that more studies have to be undertaken before the complexity in disclosure can be fully explained