Den nya värderingen av goodwill

by Kljako, Dzenana; Lindberg, Martina

Background: Swedish accounting practise has changed. This is a result of the adoption of regulation nr. 1606/2002 regarding implementation of IAS. IFRS will by applied by Swedish listed companies as of January 1, 2005. This means that goodwill no longer will be amortized. The value will instead be tested for impairment. Purpose: The purpose of this paper is to examine the adjustment of Swedish listed companies to the new requirement for goodwill, viewed from the point of producers. The purpose is also to appoint how the vision of goodwill has changed. The paper will also examine different problems and difficulties that Swedish listed companied have encountered by using IFRS. Restrictions: The paper only examines acquired positive goodwill in Swedish listed companies. Taxes are not accounted for. The examination of Annual Reports is restricted to the year 2004. Method: The empirical material has been collected by a review of Annual Reports from Swedish listed companies and by interviews with selected Swedish listed companies. Results: The study shows that Swedish listed companies possess knowledge about the new requirements and required adjustments for the transition to IFRS have been implemented. Thus, there is a possibility that the requirements are not used in a proper manner and without consideration of a fare view. The vision of goodwill is now narrower because a considerable part of its value is now shown in other intangible assets that must be presented separately. Swedish listed companies are positive to those requirements but a curtain discontent is felt about impairment test. K ey w or ds: G o o d w i l l , i m p a i r m e n t t e s t , I F R S 3 , i n t a n g i b l e a s s e t s , c a s hg e n e r a t i n g u n i t s Förord Vi vill rikta ett stort tack till vår handledare Arne Fagerström för hans goda råd och svar på våra till synes aldrig sinande frågor. Vi vill även tacka våra intervjurespondenter vars hjälp har berikat uppsatsens innehåll avsevärt. Slutligen vill vi även rikta ett varmt tack till vår seminariegrupp och opponenter för deras vägledande råd och synpunkter. Linköping, den 8 juni 2005 Dzenana Kljako, Martina Lindberg Förkortningar ABL – BC – CAPM – EU – FAR – FAS – FASB – IAS – IASB – IFRS – IN - PAT – RR –