Redovisningen av goodwill under IAS 36: En komparativ analys mellan åren 2008 och 2022
2024 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE credits
Student thesis
Abstract [en]
After the introduction of IFRS 3 in 2005, the demand for detailed information about goodwill in companies' financial reports increased. Previously, listed companies could choose to write off goodwill over its economic life span, but with the introduction of IFRS 3, impairment became the prescribed method of accounting for goodwill. One challenge that came with this change was the correct mandatory disclosures related to write-downs. Companies have expectations of both standard setters and external stakeholders to disclose information in an accurate and transparent manner. The study examines changes in the information content and clarity in the reporting of goodwill in 2008 compared to 2022, with a focus on companies listed on the Swedish stock exchange. With the help of annual reports for a sample of 49 companies, compliance with the disclosure requirements according to IAS 36:134 is analyzed. The results show an increase in transparency and compliance with disclosure requirements over time, but find the information content and quality of several disclosures deficient. The results of the study show that 57 percent of the companies met the requirements for goodwill disclosure according to IAS 36:134 in 2008. The figure has increased to 76 percent in 2022, which shows an improvement. Despite this improvement, only 6 percent of companies fully met all requirements in 2008, while the corresponding figure for 2022 was 20 percent. Although the numbers have risen between the two years, there is still significant room for companies to improve their goodwill disclosure to ensure more transparent and accurate reporting.
Place, publisher, year, edition, pages
2024. , p. 38
Keywords [en]
Goodwill, IAS 36, IFRS, Impairment, Goodwill disclosure
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-21806Local ID: EXC517OAI: oai:DiVA.org:hv-21806DiVA, id: diva2:1871426
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
2024-06-272024-06-172024-06-27Bibliographically approved