dc.contributor.author | Kenneth, Ebi-Ndie | swe |
dc.contributor.author | Jude, Foleng | swe |
dc.contributor.author | Kuna, Clara | swe |
dc.date.accessioned | 2006-03-24 | swe |
dc.date.accessioned | 2007-01-17T03:20:45Z | |
dc.date.available | 2007-01-17T03:20:45Z | |
dc.date.issued | 2006 | swe |
dc.identifier.uri | http://hdl.handle.net/2077/2242 | |
dc.description.abstract | Over the past years, the FASB and the IASB have made sweeping changes in the accounting for
goodwill and other intangible assets. In 2001 the FASB issued SFAS 141, “Business
Combinations” and SFAS 142, ‘Goodwill and other Intangible Assets’. Concurrently, the IASB
issued IFRS 3 “Business Combinations’’ and IAS 36 “Impairment of Assets’’ in 2004. IFRS 3
like SFAS 141 prohibited the pooling of interest method for the purchase method of accounting
to record acquisitions. IAS 36 had the same resolution like SFAS 142, eliminating the
amortization method and endorsing an impairment testing approach. These pronouncements are
having a dramatic impact on financial statement information relating to M&A and their related
goodwill.The purpose of this study is to find out if and how the new goodwill accounting
treatment will affect M&A decisions in some selected Swedish companies.To meet this objective,
an in-depth study was carried out with interviews conducted with some personnel of the
companies. The result shows that, beyond the traditional reasons for M&A, these new rules will
certainly affect some companies M&A decisions. The argument here largely depends on the
goodwill amount on the statement of financial position and it effects on EPS. | swe |
dc.format.extent | 68 pages | swe |
dc.format.extent | 291546 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en | swe |
dc.relation.ispartofseries | Masters Thesis, nr 2005:24 | swe |
dc.subject | FASB | swe |
dc.subject | IASB | swe |
dc.subject | SFAS 141 | swe |
dc.subject | SFAS 142 | swe |
dc.subject | IAS 36 | swe |
dc.subject | IFRS 3 | swe |
dc.subject | M&A | swe |
dc.subject | EPS | swe |
dc.title | Goodwill Accounting - An Examination of its
Impacts on Mergers and Aquisition Decisions | swe |
dc.setspec.uppsok | SocialBehaviourLaw | swe |
dc.type.uppsok | D | swe |
dc.contributor.department | Göteborgs universitet/Graduate Business School | swe |
dc.type.degree | Student essay | swe |
dc.gup.origin | Göteborg University. School of Business, Economics and Law | swe |
dc.gup.epcid | 4763 | swe |
dc.subject.svep | Business and economics | swe |