Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Uppsatsen tar sin utgångspunkt i problematiken kring införandet av IAS/IFRS år 2005. Studien fokuserar på redovisningen av förvärvade immateriella tillgångar enligt IFRS 3 eftersom övergången till den standarden i den svenska debatten identifierats som en av de mer krävande förändringarna beroende på standardens komplexitet. För att undersöka effekten av IFRS på företagens redovisning av immateriella tillgångar har vi valt att studera hur förändringen av dels andel och antal separat redovisade immateriella tillgångar och dels förändringen i de upplysningar som företagen lämnar om immateriella tillgångar i samband med rörelseförvärv. För att göra denna undersökning har ett urval av företag noterade på Stockholmsbörsens Large Cap-lista gjorts och dess koncernredovisningar för åren 2004 till 2007 har sedan granskats. Resultatet av studien visar att företagen i stor utsträckning tagit till sig den nya standarden och därmed bidrar till ökad jämförbarhet på den inre marknaden..

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Syftet med uppsatsen är att skapa förståelse för hur IFRS 3 och IAS 36 påverkat redovisningen i noterade koncernbolag. Studien kommer att analysera hur nedskrivning av goodwill påverkar redovisningens kvalitativa egenskaper. Syftet är även att analysera hur praktikerna upplever att IFRS 3 och IAS 36 bidragit till harmonisering av redovisningen.Studien är genomförd med en kvalitativ forskningsmetod och en abduktiv ansats. Tolkningarna i uppsatsen är gjorda utifrån ett hermeneutiskt synsätt. Den teoretiska referensramen är uppbyggd på data från litteratur, lagstiftning, artiklar och internetsidor.

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Som ett led i den internationella harmoniseringsprocessen inom redovisningen ska alla noterade bolag i Sverige från och med 1 januari, 2005 följa de Europeiska redovisningsstandarderna IFRS på koncernnivå. För svenska företag innebär detta stora förändringar för redovisningen eftersom att IFRS skiljer sig mot tidigare inhemska rekommendationer. Historiskt sett har ett av de mest kontroversiella områdena inom redovisningen varit goodwill och frågan om dess värdering. Den 31 mars 2004 publicerade IASB standarden IFRS 3 som behandlar redovisning av företagsförvärv. Denna rekommendation innebär att Europeiska företag för första gången följer gemensamma regler kring goodwill.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.