In order to achieve comparability, which is one of the fundamental principles of Accounting, companies should be consistent concerning the Accounting policies they use. Only under certain circumstances changes in Accounting policies are allowed, and when there is a change in Accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in Accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in Accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in Accounting policies.

Abstract: Since the implementation of IFRS, many changes in Accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its Accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial Accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial Accounting and management Accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management Accounting in three large corporations in Sweden.

A company may use different Accounting techniques to adjust Accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the Accounting information, be able to influence their compensation.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the Accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial Accounting in Sweden and how these interests are manifestated in the establishment of Accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international Accounting standards. The adopted Accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between Accounting and taxation brings.

Since 1928 the Swedish Accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European Accounting systems brings up difficulties. The Union strives to integrate the countries different ways of Accounting in order to make it easier to use and understand foreign information. The Swedish connection between Accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish Accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the Accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish Accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish Accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European Accounting systems brings up difficulties. The Union strives to integrate the countries different ways of Accounting in order to make it easier to use and understand foreign information. The Swedish connection between Accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish Accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the Accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish Accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines the customer relationships of a telecom operator and how their customer Accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer Accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer Accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer Accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Since 1928 the Swedish Accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European Accounting systems brings up difficulties. The Union strives to integrate the countries different ways of Accounting in order to make it easier to use and understand foreign information. The Swedish connection between Accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish Accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the Accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish Accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This thesis presents the design and implementation of an Accounting and status notification system for the LPRng print spooler. A solution using SNMP to query for needed Accounting and status data is presented, a design built upon this, and an implementation produced. As the system derives from the requirements specification, it will make no attempt to solve all printer Accounting problems or to offer compatibility with all printers, database management systems or print spoolers. However, several solutions for printer Accounting are discussed and the best solution derived from the requirements specification will be chosen..

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the Accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both Accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an Accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

The following essay investigates emission rights Accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other Accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of Accounting method, the key ratio number of owned emission rights/total assets, the Accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about Accounting for goodwill as stated by IFRS. .

The Accounting information system comprises budgeting, Accounting, and costing. The Accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and Accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the Accounting information system.

Abstract Title: What factors influence a company's choice of Accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of Accounting scandals have been discovered, which has increased the demands and requirements of Accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 Accounting rules.Problem: The companies had to make their choice between the two different Accounting rules.