Fastighetsbolagens val att redovisa till verkligt värde eller anskaffningsvärde
En studie om vilka faktorer som påverkar företag i deras val av redovisningsmetod
IAS 40FörvaltningsfastigheterVerkligt värdeAnskaffningsvärdeInformationsasymmetriOpportunismAgentkostnader
IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties. But also that the three factors that accounting choice theory includes: information asymmetry, allowing opportunism and agency costs, reflected in their choice to choose one model over the other.