Implementeringen av IAS 19 - En studie av borttagandet av korridormetoden och dess implementering av nya IAS 19 samt dess påverkan på ekonomistyrningen
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. The report takes an abductive approach since the data gathered is built upon interviews with top-management in the three companies. The study concludes differrent amount of affects regarding the linkage between finacial accounting and management accounting, with one company beeing largley affected by the adoption to IAS 19 both externally and internally, while the two others could not see an explicit affect on the management accounting due as result of the transformation to IAS 19.