Svenska fastighetsbolags resultat samt kassaflöde för och efter införandet av IAS 40
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 aim of the interviews is not to give a general assessment of the type of business as a whole, rather to give the study important opinions.A decoupling is a current issue since Sweden is under an international pressure of doing so. This study will show that the auditors? work will be affected by a decoupling. Their work will however be affected differently depending on the companies, i.e. the auditor?s clients?, size.