Goodwillhantering i praktiken : En statistisk studie om faktorer som påverkar företags goodwillnedskrivning
New regulations regarding goodwill accounting for companies that are applying the IAS/IFRS rules were introduced in 2005. Annual linear depreciation was replaced with annual impairment testing. Regulations were introduced to increase comparability and to reduce the unspecified goodwill that has beco...
| Main Authors: | , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle
2016
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-61044 |