oru.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Revidering av IFRS 3: Minoritetsintresse
Örebro universitet, Institutionen för ekonomi, statistik och informatik.
Örebro universitet, Institutionen för ekonomi, statistik och informatik.
Örebro universitet, Institutionen för ekonomi, statistik och informatik.
2007 (svensk)Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
Abstract [en]

Since January 2005 are business combinations for public companies forced to follow IFRS recommendations when they establish their accounting. In June 2005 arrived a revision which proposed that the minority interest would get their part of goodwill included in the accounting for the buisness combination.

Our intention is to show how the revision of IFRS 3 affects the minorty interest. We also want to demonstrate the effects on the consolidated balance sheet and the consolidated income statement. To do this we have compiled a fictive public company to show how the accounting was before and after the revision. When we compared the three accountings in our fictive company some items changed in the consolidated balance sheet and the consolidated income statement after the revision. A conclusion is if the revision of IFRS 3 will go through the minority interest will rise because the total sum of goodwill will be included.

sted, utgiver, år, opplag, sider
2007. , s. 41
Emneord [sv]
Redovisning
HSV kategori
Identifikatorer
URN: urn:nbn:se:oru:diva-1902ISRN: ORU-ESI/FEK-C--08/0004--SEOAI: oai:DiVA.org:oru-1902DiVA, id: diva2:135627
Uppsök
samhälle/juridik
Veileder
Examiner
Tilgjengelig fra: 2008-03-07 Laget: 2008-03-07 Sist oppdatert: 2017-10-18

Open Access i DiVA

Fulltekst mangler i DiVA

Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric

urn-nbn
Totalt: 137 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf