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Göteborgs universitets publikationer

Identify intangible assets in accordance with IFRS 3. Consistent application and principles-based accounting standards

Författare och institution:
Jan Marton (Företagsekonomiska institutionen, Externredovisning och företagsanalys); Pernilla Rehnberg (Företagsekonomiska institutionen, Externredovisning och företagsanalys)
Publicerad i:
EAA, 32nd Annual Congress, 12-15 may 2009, Tampere, Finland,
Konferensbidrag, refereegranskat
Sammanfattning (abstract):
Abstract. This paper presents an empirical study of how accounting judgment can affect consistent application of international accounting standards. The aim of this study is to identify institutional pressure from the company’s environment which affects the adoption to a new standard. In 2005 a new view on indentifying intangible assets in connection to purchase price allocation were introduced in Sweden though the standard IFRS 3. This situation generated not only a new view on intangibles but it also implied that a principle based accounting standard handled over a large part of judgments to the individual company. From this situation we have identified and analyzed the pressures from institutional forces from three perspectives. Firstly, from the perspective that companies are dependent on the government and creditors. Secondly, from the perspective that companies are dependent on competence and specialists and finally, that companies are dependent on how trade partner or competitors are behaving. There appear to be some forces which affect the adoption. We have found indication that companies with high dependant on creditors are earlier adopters than others. We have also found that the adoption process is done instantly the first year of implementation. No evidence for an existing learning curve can be identified. Furthermore, we can’t find any evidence that large companies which are assumed to have access to more competence are earlier adopters than small companies. However, when the acquisition is material to the company an earlier adoption is identified. We can also see that high tech companies are more open up to intangible assets than low tech companies.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
Ekonomi och näringsliv ->
Postens nummer:
Posten skapad:
2009-04-09 09:25

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