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 cos...
| Main Authors: | , , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Örebro universitet, Institutionen för ekonomi, statistik och informatik
2007
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-1900 |