What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. The interpretation for goodwill impai...

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Bibliographic Details
Main Authors: Friberg, Gusten, Åström Johansson, Carl
Format: Others
Language:English
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi 2018
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39539