Background: A harmonisation of accounting directions has been occurred, which for the majority of nations has meant an adjustment to the directions of the United States. The Swedish directions of group accounting, RR 1:00, is certainly one such adaptation. Simultaneously, a new direction of group goodwill, FAS 142, is unveiled in the US.
Purpose: The objective of this dissertation is to map out the Swedish actors’, mainly the companies’, opinion concerning the direction of group goodwill accounting.
Procedure: Information from 3 actors in the market of accounting (accountants at the firms, users, in the form of analysts, and authorised accountants and one issuer of the directions) was collected via questionnaire and complementary telephone interviews.
Summary: From the investigation we discovered that the Swedish actors are quite happy with the Swedish directions of group goodwill accounting however they feel that an adjustment to the American direction FAS 142 is unavoidable. The analysts had a positive attitude towards FAS 142 whilst the other actors were a bit more skeptical.
Goodwill: an eternal asset Downloads
Source: Linkoping University
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