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Impairment test av goodwill : En ny djungel för en revisor?

by Andersson, Mattias; Brandt, Tommy

Abstract (Summary)
In the year 2005, new accounting rules were adopted how goodwill in companies should be treated. This means both new demands concerning how companies have to handle goodwill in the future and new problems and possibilities for accountants to control it. The purpose of this thesis is to enlighten the difficulties and the means for an accountant when to examine the impairment test of goodwill made by company. The study is based on interviews with accountants and their own organizations. An accountant is obliged to follow laws and accounting principles when examining a company, but the accountant is also depended of the information that the company presents. The study shows that there are several difficulties for an accountant in the impairment test, when the accountant has to take into account what kind of knowledge the company had that did the test and which indicators has been chosen to enforce impairment test of goodwill. With a reorganization of the company difficulties for the accountant arise for comparisons over time and those shifts of relative value between the different cash generating units and segments can be executed in a stereotyped way. With decoding the impairment test the accountant can for example examine the company choice of interest rate through a weighted average cost of capital. Förord Författarna tar tillfället i akt och tacka de personer som varit oss behjälpliga med att genomföra denna uppsats. Ett särskilt tack vill vi rikta till Marianne Viklander, för din hjälp och ditt aldrig sinande tålamod med oss båda. Innehållsförteckning 1 INLEDNING 1 1.1 BAKGRUND 1 1.2 PROBLEMOMRÅDE 3 1.3 PROBLEMFORMULERING 3 1.4 SYFTE 3 1.5 AVGRÄNSNING 4 1.6 DISPOSITION 4 1.7 DEFINITION 4 2 METOD 5 2.1 TILLVÄGAGÅNGSSÄTT 5 2.2 VILKET ÄR VÅRT URVAL AV INTERVJUPERSONER? 7 3 TEORETISK REFERENSRAM 8 3.1 GOODWILL OCH KONCERNREDOVISNING 8 3.1.1 EN RÄTTVISANDE BILD 9 3.1.2 GOD REDOVISNINGSSED 10 3.1.3 REVISORSLAGEN 11 3.1.4 REVISIONSLAGEN 11 3.1.5 ÅRSREDOVISNINGSLAGEN 11 3.2 IAS 36 12 3.2.1 ”BOTTOM-UP”- TEST 13 3.2.2 ”TOP-DOWN”-TEST 13 3.2.3 WACC 13 4 TEORETISK ANSATS 15 4.1 ANALYSMODELL 15 5 RESULTAT FRÅN INTERVJUER 18 5.1 TESTMETODER 18 5.2 GRANSKNINGSMÖJLIGHETER 19 5.3 KASSAFLÖDESANALYS 21 5.4 STYRNING 22 6 ANALYS 23 6.1 SLUTSATS 25 6.2 EGNA REFLEKTIONER 26
Bibliographical Information:

Advisor:

School:Uppsala universitet

School Location:Sweden

Source Type:Master's Thesis

Keywords:

ISBN:

Date of Publication:01/26/2007

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