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1	Totalresultat – hur kan en ny redovisningsstandard påverka börsvärdet? : En studie som undersöker förändringen i IAS 1 år 2009. Persson Ed, Oskar, Khalati, Pendar January 2018 (has links) Denna studie undersöker förändringen i IAS 1 år 2009 där det bestämdes att totalresultat måste inkluderas i finansiella rapporter, för att redovisningen på så vis ska följa clean surplus accounting och kongruensprincipen. Syftet med studien är att se vilken inverkan förändringen har haft på börsvärdet i svenska börsnoterade bolag, med andra ord dess värderelevans. För att få klarhet kring syftet har regressioner genomförts för att jämföra de olika resultatmåtten under åren 2008 och 2010 utifrån deras samband med totalavkastning. Undersökningens urval har utgått från bolag listade på Stockholmsbörsen (OMXS30), som efter diverse kriterier mynnade ut i 50 bolag. Resultaten från regressionerna tyder på att förändringen har givit önskad effekt och att totalresultat de facto är ett mer lämpligt mått än nettoresultat plus dirty surplus accounting flows när det kommer till att förklara ett bolags börsvärde. clean surplus accounting dirty surplus accounting flows IAS 1 totalresultat kongruensprincipen börsvärde värderelevans totalavkastning nettoresultat Business Administration Företagsekonomi
2	Accounting for goodwill : a critical evaluation Van der Merwe, Maynard Jacobus 06 1900 (has links) The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy)) Accounting for goodwill Goodwill Intangible assets Purchased goodwill Inherent goodwill Negative goodwill Goodwill amortisation Business combinations Goodwill on consolidation Goodwill measurement Goodwill valuation Super profits concept Residuum concept Intangibles concept 657.7 Clean surplus (Accounting) Goodwill (Commerce) -- Accounting Intangible property -- Accounting
3	Accounting for goodwill : a critical evaluation Van der Merwe, Maynard Jacobus 06 1900 (has links) The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy)) Accounting for goodwill Goodwill Intangible assets Purchased goodwill Inherent goodwill Negative goodwill Goodwill amortisation Business combinations Goodwill on consolidation Goodwill measurement Goodwill valuation Super profits concept Residuum concept Intangibles concept 657.7 Clean surplus (Accounting) Goodwill (Commerce) -- Accounting Intangible property -- Accounting

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