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Revidering av IFRS 3: Minoritetsintresse
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
2007 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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.

Place, publisher, year, edition, pages
2007. , p. 41
Keywords [sv]
Redovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-1902ISRN: ORU-ESI/FEK-C--08/0004--SEOAI: oai:DiVA.org:oru-1902DiVA, id: diva2:135627
Uppsok
samhälle/juridik
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Available from: 2008-03-07 Created: 2008-03-07 Last updated: 2017-10-18

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf