liu.seSearch for publications in DiVA
Change search
ReferencesLink to record
Permanent link

Direct link
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.
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]
National Category
Economics and Business
URN: urn:nbn:se:liu:diva-1015OAI: diva2:16905
Available from: 2002-01-18 Created: 2002-01-18

Open Access in DiVA

fulltext(301 kB)728 downloads
File information
File name FULLTEXT01.pdfFile size 301 kBChecksum SHA-1
Type fulltextMimetype application/pdf

By organisation
Department of Management and Economics
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 728 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 549 hits
ReferencesLink to record
Permanent link

Direct link