Is the amortisation of goodwill compatible with the accounting legal standards, the EU Fourth Directive?: A study of teh Swedish accounting practice as well as the ongoing debate on the English practice. The accounting practice from the true and fair view perspective.
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
The question is what is referred to as the "true and fair value" in tha accounting of goodwill amortisation. Can one regard the information in the Annual Reports as representative of the company`s result? Is the information provided to the markets adequate?
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:su:diva-5442OAI: oai:DiVA.org:su-5442DiVA: diva2:195277