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Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2003 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
What is true and fair view?"Some kind of general impression" (English)
Abstract [en]

Background: Sweden’s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Purpose: The purpose with the study is to understand the meaning of "true and fair view" and to find out how accountants use the concept. The purpose is also to investigate which factors contribute to achieve a "true and fair view".

Method: The method used to gather information was a qualitative interview investigation.

Conclusions: Our result shows that there is no difference between the concept"true and fair view"in Sweden and the Swedish GAAP. Our result also shows that additional information should be emphasized.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 75 p.
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2003:24
Keyword [en]
Business and economics, True and fair view, Swedish GAAP
Keyword [sv]
National Category
Economics and Business
URN: urn:nbn:se:liu:diva-1827OAI: diva2:19153
Available from: 2003-06-16 Created: 2003-06-16

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