Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012
Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. Assets, such as goodwill, that are never traded in...
Main Authors: | , |
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Format: | Others |
Language: | English |
Published: |
Jönköping University, Internationella Handelshögskolan
2020
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Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-51102 |