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Goodwill: an eternal asset?
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2002 (English)Independent thesis Advanced level (degree of Magister)Student thesis
Abstract [en]

Background: A harmonisation of accounting directions has been taken place, which for most countries has meant an adjustment to the directions of the United States. The Swedish directions of group accounting, RR 1:00, is one such adaptation. At the same time, a new direction of group goodwill, FAS 142, is introduced in the US.

Purpose: The purpose of this thesis is to map out the Swedish actors’, mainly the companies’, opinion about the direction of group goodwill accounting.

Procedure: Information from three actors in the market of accounting (accountants at the firms, users, in the form of analysts, and authorised accountants and one issuer of the directions) was collected via questionnaire and complementary telephone interviews.

Summary: From the investigation we found out that the Swedish actors are content with the Swedish directions of group goodwill accounting but they think that an adjustment to the American direction FAS 142 is inevitable. The analysts had a positive attitude towards FAS 142 while the other actors were a little more doubtful.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2002. , 108 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Internationella ekonomprogrammet), 2001:01
Keyword [en]
Business and economics, Peter Jederström, Goodwill, FAS 142, redovisning, harmonisering
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-1015OAI: oai:DiVA.org:liu-1015DiVA: diva2:16905
Uppsok
samhälle/juridik
Available from: 2002-01-18 Created: 2002-01-18

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf