Internationalisering av redovisningsregler för svenska börsnoterade företag : effekterna på redovisningen av varumärken efter införandet av IAS 38
AimThe aim of the thesis is to analyse what impact the current international accounting standards have on Swedish accounting. This will be illustrated through the study of the affect of IAS 38 on the accounting of brands.MethodologyThe thesis will be investigated through a qualitative approach with collected data from interviews and written sources.ConclusionThe study shows that the implementation of IAS 38 is not carried out in a homogeneous way. The companies are not using the same methods in their valuations of brands and that causes problems when comparing different companies. Moreover, the essay demonstrates that the brand of a company is one of the most common assets identified in company acquisitions. That companies often consider a distinction between the brand and goodwill shows that IAS 38 is well on its way to be established. The conclusions drawn from this study are that for the implementation of the internationalization to succeed it will require both time and a specialization within the accountancy branch. The aim of the adaptation of IAS 38 is to create homogeneity, comparability and a more equal value of the companies on an international level.
Source Type:Master's Thesis
Keywords:intangible assets brand ias internationalization valuation methods
Date of Publication:02/07/2007