Ændring i den regnskabsmæssige behandling af immaterielle aktiver erhvervet ved virksomhedssammenslutninger

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Ændring i den regnskabsmæssige behandling af immaterielle aktiver erhvervet ved virksomhedssammenslutninger

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Title: Ændring i den regnskabsmæssige behandling af immaterielle aktiver erhvervet ved virksomhedssammenslutninger
Set ud fra regnskabsbrugernes perspektiv
Author: Ladevig, Pernille Bach
Abstract: On 1st July 2009 the Danish public entities will start using the updated international accounting standard for a business combination, IFRS 3 (2008), issued by IASB. By issuing IFRS 3 (2008), the IASB finished the second phase of the joint project on business combinations and made changes in the accounting treatment of business combinations. One major impact of the updated standard is a changing to become more adapted to the valuebased principles, which leads to an increased focus on recognition in the balance sheet and measuring real values. At the same time intangible assets, which accounting treatment are settled in IAS 38, are becoming more and more significant in today’s knowledge-based world, and especially image, customer relationships, research and development is important to many companies and their future income. These changes related to the accounting treatment of business combination and the significant value of intangible assets make the measurement of intangible assets acquired in business takeovers according to IFRS interesting. In this thesis the differences between the current IFRS 3 (2004) and the updated IFRS 3 (2008) with focus on the identification and valuation process for recognition of intangible asset in business takeovers, are discussed and evaluated. In discussing the accounting treatment of intangible assets in business takeovers, the qualitative characteristics of financial statements and the users’ information needs of the consolidated financial statement is taken into consideration to evaluate, whether IASB has changed their view on which primary users of the consolidated financial statement are.
URI: http://hdl.handle.net/10417/435
Date: 2009-06-11
Pages: 131 s.
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