9 uppsatser
En fallstudie av redovisningsregleringsprocessen
… ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind …
… information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments. As the newly introduced K-regulations in Sweden are mandatory from 2014, it is not clear how the choice …
Nivåer av verklighet: - En fallstudie på svensk storbanks tillämpning av IFRS 7 och IAS 39, med avseende på fördelningen av finansiella tillgångar i level 1 och level 2
This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost …
… 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 …
En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
… harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property’s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… out primarily to be language and communication differences, differences in accounting standards and determination of the materiality level. The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of …
Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component …
Fallet Linköpings Stadshus
… municipal group companies and also evaluate if they are consistent with the accounting regulation in the domain. Delimitation: The case study will have a geographical delimitation by only including the group of Linköpings Stadshus. The study will only include the years during …
A study of the consequences on annual reports due application of IAS40
… of the IAS 40 does not imply any dramatic consequence for the business accounting and that the enterprises do not feel any difficulty in applying it. All of the companies have chosen to report in fair value. Certainly, annual reporting has become more expensive but the annual …
