| Popis: |
Background: A harmonisation of accounting directions has been taken place, which for most countries has meant an adjustment to the directions of the United States. The Swedish directions of group accounting, RR 1:00, is one such adaptation. At the same time, a new direction of group goodwill, FAS 142, is introduced in the US. Purpose: The purpose of this thesis is to map out the Swedish actors’, mainly the companies’, opinion about the direction of group goodwill accounting. Procedure: Information from three 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 found out that the Swedish actors are content with the Swedish directions of group goodwill accounting but they think that an adjustment to the American direction FAS 142 is inevitable. The analysts had a positive attitude towards FAS 142 while the other actors were a little more doubtful. |
