<p>The first of January 2005 all companies listed on a stock exchange within the European Union</p><p>had to implement International Financial Accounting Standards (IFRS) in their annual report.</p><p>But is this regulation for the good or worse and does the benefits outweigh the cost? The goal</p><p>with the regulation is to make it easier for investors, shareholders and other stakeholders to</p><p>make financial decisions, compare domestic as well as international companies at the same</p><p>condition. One of the differences with the introduction of the new regulation is IFRS 3 that</p><p>handles business combination and how goodwill and intangible assets from the acquired</p><p>company should be accounted for. The objectives of our dissertation is to identify those listed</p><p>companies that have made one or more acquisition between the years 2005 to 2006 and</p><p>measure their level of disclosure concerning goodwill and intangible assets through the</p><p>acquisition. We concluded trough the results that positive accounting theory and system</p><p>orientated theory didn’t explain all the verities in the companies’ disclosures. Rather that</p><p>more studies have to be undertaken before the complexity in disclosure can be fully</p><p>explained.</p>
| Identifer | oai:union.ndltd.org:UPSALLA/oai:DiVA.org:hkr-4241 |
| Date | January 2007 |
| Creators | Jones, Daniel, Neroth, Fredrik, Wahlquist, Robert |
| Publisher | Kristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, text |
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