Allokering af kostprisen ved virksomhedssammenslutninger: En kvalitetsvurdering af forskellene mellem IFRS 3 og IFRS 3 Revised

Abstract

In this thesis I wish to "enlight the most substantial consequences of the introduction of IFRS 3 Revised compared to IFRS 3 for the companies using IFRS". This clarity will be established through the following sub points: The throretical foundation for the annual report, the accounting treatment of the merger of companies, an analysis of selected consequences of the changes in IFRS 3 Revised, a discussion of the utility of the accounting treatment of the merger of companies