The New Economy is a new arena in business life where IT (Information Technology) companies act. The market’s valuations of the new prosperous enterprises in this young sector were extremely high. Through a row of highly priced acquisitions, huge goodwill items emerged in most IT companies. Profitability was not a core issue and the future seemed bright to most actors. Share prices fell dramatically during 2000 and IT companies had to write down goodwill in a drastic way in the annual reports. In this thesis different aspects of accounting for goodwill in the annual reports covering the year…
Contents
1. INTRODUCTION
1.1 BACKGROUND
1.2 PROBLEM ANALYSIS
1.3 PURPOSE
1.4 SCOPE AND LIMITATIONS
1.5 OUTLINE
2. METHODOLOGY
2.1 RESEARCH APPROACH
2.2 POSITIVISTIC AND HERMENEUTIC PERSPECTIVE
2.3 QUANTITATIVE OR QUALITATIVE
2.4 RESEARCH DESIGN
2.5 DATA COLLECTION
2.6 QUALITY OF RESEARCH
3. RULES AND REGULATION ON INTANGIBLE ASSETS
3.1 GOODWILL AND ACCOUNTING REGULATIONS
3.2 ACCOUNTING CONCEPTS
3.3 INTANGIBLE ASSETS
3.4 THE ANNUAL REPORT
4. GOODWILL – A PART OF ”THE NEW ECONOMY”
4.1. INTERPRETATIONS OF GOODWILL
4.2 THE NEW ECONOMY – HOW OLD IS NEW?
5. THE INTERNET SECTOR
5.1 BRIEF HISTORY OF THE SECTOR
5.2 WHY HAS IT / ” THE NEW ECONOMY” GROWN SO FAST?
5.3 A SWEDISH OUTLOOK ON THE IT SECTOR
5.4 AN OVERVIEW OF THE SELECTED COMPANIES FROM INDEX FROM AFFÄRSVÄRLDEN
5.5 KEY RATIOS – HOW CAN THE COMPANY USE THEM IN ORDER TO SHOW THE ”RIGHT” NUMBERS?
5.6 KEY RATIOS AND INCOME MEASURES IN THE CHOSEN COMPANIES
5.7 DIFFERENCES BETWEEN SWEDISH AND FINNISH ACCOUNTING REGULATION
AFFECTED MERGER DISCUSSIONS FOR TIETO-ENATOR
6. COMPANY CLOSE-UP
6.1 HIQ INTERNATIONAL AB
6.2 TIETOENATOR…
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Author: Leimalm, Karin,Carlberg, Maria
Source: Goteborg University
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