The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with Auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Bakgrund: Penningtvätt har under de senaste åren ökat och fått mycket uppmärksamhet. Nya lagar och regleringar med syfte att förebygga och bekämpa penningtvätt har tagits fram. För att uppnå målen har ett flertal organisationer skapats på nationell och international nivå. Flera tillsynsmyndigheter har fått uppdraget att medverka i bekämpning av penningtvätt. Syfte: Syftet med studien är att undersöka revisorns förhållnings- sätt till lagen om penningtvätt.

Då vi lever i en föränderlig värld är det alltmer viktigt att ha en väl fungerande internrevision. Då författarna förväntar sig att riskhanteringen bör utgöra en central del för kommersiella banker anser de det vara av intresse att undersöka om bankerna följer branschorganisationen The Institute of Internal Auditors riktlinjer. Det främsta syftet med uppsatsen blir därmed att undersöka om bankerna lägger större tonvikt vid riskhanteringen i internrevisionsarbetet. Vidare har författarna även för avsikt att diskutera hur internrevisionen påverkas av regleringar och förordningar samt om den bör utgöra en intern funktion eller en extern. Ytterligare en frågeställning är huruvida internrevisionen sker koncernmässigt eller om den tillämpas olika inom olika geografiska områden.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two Auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what Auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.