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K2 eller K3?: En studie av de väsentliga skillnaderna
Linköping University, Department of Management and Engineering. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering. Linköping University, Faculty of Arts and Sciences.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
K2 or K3? : A study of the significant differences (English)
Abstract [sv]

Bakgrund: Svenska redovisningsregler för onoterade företag genomgår förändring. På förslag ligger nya redovisningsregler för onoterade företag. Genom Årsredovisningslagens definition av ett mindre företag har 97 procent av Sveriges företag möjlighet att välja mellan K2 och K3. Marknaden efterfrågar en ökad kunskap om skillnaderna mellan regelverken.

Syfte: Identifiera väsentliga skillnader mellan K2 och K3 samt undersöka vilka av dessa som har störst betydelse för företagen i sitt val av regelverk.

Metod: En kvalitativ studie har genomförts, där intervjuer och remissvar har använts som datainsamling. En urvalsmetod har använts för att identifiera vilka skillnader som är tydliga mellan K2 och K3. De tydliga skillnaderna har sedan legat till grund för att undersöka om de även är väsentliga.

Resultat och slutsatser: Skillnader som är väsentliga vid företagens val mellan K2 och K3 har identifierats på fem områden. Skillnaderna är väsentliga och påverkar därför företagens val mellan K2 och K3. Det eftersom de ingår i en bedömning av företagets samlade behov av komplexitet i sin externredovisning.

Abstract [en]

Background: Accounting regulations for unlisted companies in Sweden is changing. There is a draft for new accounting rules for unlisted companies. Through the definition of a small company in the Swedish Annual Accounting Act, 97 percent of Swedish companies will have the possibility to choose between K2 and K3. The market demands a better understanding of differences between the regulations.

Aim: Identify significant differences between K2 and K3, in order to examine which of these differences that is the most important factors for companies in their selection of rules.

Method: A qualitative study has been conducted in which interviews and responses were used as data collection. A sampling method was used to identify distinct differences between the K2 and K3. These differences have been the basis for examining the significant differences as well.

Analysis and conclusion: Differences between K2 and K3 that are significant in the choice of the firm have been identified in five areas. These differences will therefore affect the firms’ choice between K2 and K3. The reason is that they are a part of an assessment of the company’s overall needs of complexity in their accounting.

Place, publisher, year, edition, pages
2011. , 77 p.
Keyword [en]
K2, K3, differences, simplicity, complexity
Keyword [sv]
K2, K3, skillnader, förenkling, komplexitet
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-72852ISRN: LIU-IEI-FIL-A--11/00996--SEOAI: oai:DiVA.org:liu-72852DiVA: diva2:463308
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2011-12-09 Created: 2011-12-09 Last updated: 2011-12-09Bibliographically approved

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CiteExportLink to record
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Citation style
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