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  • 1.
    Rönnberg Persson, Rebecca
    et al.
    Halmstad University, School of Business, Engineering and Science.
    Andersson, Julia
    Halmstad University, School of Business, Engineering and Science.
    K3 eller frivillig tillämpning av IFRS?: En komparativ studie mellan redovisning av finansiella tillgångar ur ett intressentperspektiv2018Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Following the global financial crisis in 2008, a major criticism was made of the standard IAS 39 Financial Instruments: Recognition and Measurement. This criticism was based on the fact that the standard was all too complicated. This was already pointed out at the time of its publication in 1999. In response to this criticism, the IASB began to produce a new standard, IFRS 9 Financial Instruments, which became mandatory from January 1, 2018. When applying IFRS 9, companies will be given better prerequisites for to design an account that provides a more accurate picture of how risks with financial instruments are managed. Corresponding standards in K3 are contained in chapter 11 and chapter 12 of the regulation. For the application of Chapter 11, assets are reported at purchase value and, in applying Chapter 12, fair value is used. Which chapter to be followed is up to the users of the regulation. K3 is basically based on "IFRS for SMEs". Unlisted Swedish parent companies have the option to choose whether to apply K3 or IFRS. In recent years, this choice has become a strategic choice for the companies.

    This essay is a qualitative study based on an abductive approach. The study presents a comparative analysis that, by typing, investigates differences that may occur if Swedish unlisted parent companies choose to voluntarily apply IFRS or apply K3. The differences between the different standards examined are limited to classification, valuation and impairment. Types are designed to clearly show the differences that arise in the accounting of these areas and how they affect the parent company's financial position from a stakeholder perspective. In this study, a delimitation has been made to treat only primary stakeholders, shareholders and lenders.

    The analysis highlights the most significant differences that arise in the accounts and affect the parent company's financial position. The differences found in the cases have been analyzed from the perspective of the primary stakeholders. This to see which application is most beneficial. Both shareholders and lenders demand information that may affect their decision making. The analysis also examines how well the two regulations apply their qualitative properties.

    The purpose of the study is to show how a Swedish unlisted company's choice of regulatory framework affects the accounting of their financial assets. By highlighting the most significant differences between Chapter 11 of K3 and IFRS 9, the study aims at providing knowledge about III the distinctions that occur between the regulations. This knowledge, in turn, will show how the choice of regulatory framework affects financial information from an interest perspective.

    The result of the study suggests that there are differences between the rules governing accounting for financial assets. The main differences arise from the degree of caution of the various regulations, especially regarding impairment. The conclusion is that financial assets reported in accordance with IFRS 9 describes the economic reality better from a stakeholder perspective. In this way, shareholders and lenders can get better basis for financial decisions.

    This paper is written in Swedish.

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