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The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance. (Accounting)
(not affiliated with a university)
Åbo Akademi, School of Business Administration. (Accounting)
2010 (English)Conference paper, (Refereed)
Abstract [en]

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

Place, publisher, year, edition, pages
2010.
Keyword [sv]
IFRS, goodwill, intangible assets, impairment tests
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-14001OAI: oai:DiVA.org:hj-14001DiVA: diva2:379701
Conference
Nordic Conference on Financial Accounting, Copenhagen Business School, November 25, 2010 – November 26, 2010
Available from: 2010-12-19 Created: 2010-12-19 Last updated: 2013-11-22

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CiteExportLink to record
Permanent link

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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