Informationsbehov for investorer ved virksomhedssammenslutninger

Abstract

The purpose of this assignment to provide an overview of IFRS 3, and at the same time compare it to the conceptual framework. This is to ensure that IFRS 3 provides the relevant information in relation to a business combination. Further than that the purpose of this assignment is to understand new proposals from IASB related to deleting certain disclosure requirements momentarily, and what impact this has for the user of the financial statements.
The reason for the deleted disclosure requirements has been investigated as these are newly implemented in relation to them being permitted to apply for the financial statements. Except for that there will be investigated the value of the information provided from the financial statements in relation a newly released annual report from ISS A/S in 2022, where this will compared to the legislation under IFRS 3, and this will also be compared to the newly implemented exception to delete certain disclosures, and what the effect of the deletion of these disclosures does for the “investor” or the user of the annual report.
This will also be compared to recent updates to IFRS 17 for example, and the differences between the provider of the annual report, and the user of the annual report and the conflicts between these, and the information they both want in this context.
This will afterwards be described at a perspective where there will be a focus around the need for updates to current legislation, and what precedence it sets when IASB chooses to delete certain disclosures momentarily, and if this should be the way to enact changes to certain standards.
The assignment will also define IFRS 3, and the complexities and difficulties surrounding this IFRS standard, and the how it gets used in actual annual reports.
Except for that the conceptual framework around standards are described to establish a way to determine whether a piece of information is necessary for the user of the annual report, and this is also how the general analysis have been conducted for the walkthrough of IFRS 3, and the impact it has on the user of the annual report.
Through this assignment it will be shown that the proposals of the IASB might not be intended to benefit the user of the financial statement, but to benefit the provider of the annual report for the investigated proposal.
As the proposal and the implementation of the deletion of certain disclosures related to IFRS 3 are relatively new, the information related to the impact of the deletion of these disclosures are relatively small and haven’t been able to be compared to other findings related to this specific area.