År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning. Den insamlande empirin analyserades sedan med en egenkonstruerad analysmodell med utgångspunkt från tidiga institutionella ekonomin. Genom analysen av den insamlade empirin skapades en ökad förståelse för hur interna regler och rutiner utvecklats i och med införandet av komponentavskrivning.Studien visar att utvecklingen av interna regler och rutiner är en lång process när det saknas vägledning. Motstånd på grund av osäkerhet är en stor bidragande faktor till fördröjningen av införandet. Organisationen behöver vid införandet av en ny redovisningsstandard göra en egen bedömning av vad regeln innebär och hur de ska tillämpa den. Vidare framkom i studien att externa och interna faktorer har stor påverkan på formandet av den interna regeln. / In 2014 component depreciation became a requirement for all who follow the K3 regulatory and have tangible assets with components of significant value. K3 is a principles-based regulatory, which means that companies need to make their own interpretation of how it should be applied. The new accounting change means that organizations must adapt their current rules and routines for the new regulations.The purpose of this paper is to increase understanding of the process of change with the introduction of a new accounting standard and to bring greater awareness of its complexity. To achieve the purpose of the study a qualitative method were used and six semi-structured interviews were conducted. The interviews were conducted with municipal property companies in Västra Götaland county who all recently introduced component depreciation. The collected empirical data were then analyzed with a self-constructed analysis model based of the old institutional economics. Through the analysis of the collected empirical data a greater understanding were created of how internal rules and routines evolved with the introduction of component depreciation.The study shows that the development of internal rules and routines is a long process in the absence of guidance. Resistance due to uncertainty is a major contributing factor to the delay of the introduction. At the introduction of a new accounting standard the organization need to make their own assessment of what the rule means and how to apply it. It also emerged in the study that external and internal factors have great influence on the formation of the internal rule.

The purpose of this study is to examine the accounting standard-setting process in relation to emissions rights and related liabilities in the Korean context in order to provide a better understanding of accounting issues under an emissions trading scheme (ETS). Using an interpretive inductive approach, this study comprises semi-structured, face-to-face interviews and analysis of relevant documents. Interviews were carried out with a wide range of key players, including accounting standard setters (Korean Accounting Standards Board, International Accounting Standards Board, and Autorité des Normes Comptables), accounting experts, industry and government. This study identifies how problematic accounting issues on emissions rights and related liabilities have been addressed by accounting standard setters. The key accounting issues under ETS are linked mainly with free allowances. It is found that accounting standard setters attempt to establish the most appropriate accounting standard under the given circumstances reflecting a variety of considerations, and that the most common elements affecting the development of accounting standards for ETS are the legal and economic context, the existing accounting framework, and preceding models and practices. Nevertheless, these factors affect the development of accounting standards for ETS in different ways. Accordingly, the primary accounting issues on which each standard setter concentrates vary depending on different circumstances and considerations. This study investigates the accounting standard-setting process for emissions rights by Korean accounting standard setters, from the agenda-setting stage to the final publication of the standard. The findings reinforce the importance of political factors in the standard-setting process, including stakeholders’ participation in the process, prominent stakeholders, and the motivation, methods and timing of lobbying activities. In particular, the findings have important implications for the effectiveness of lobbying. Overall, the findings confirm that accounting standards are likely to be the political outcome of interactions between the accounting standard setter and stakeholders. The findings highlight desirable factors for accounting models of emissions rights. Desirability or appropriateness of standard is judged by the extent to which stakeholders in institutional environments consider the promulgation to be legitimate or authoritative. Therefore, accounting standard setters must make greater efforts to encourage stakeholders to participate in the standard-setting process in order to ensure institutional legitimacy. The originality of this study lies in its empirical research on accounting issues for ETS from a practical point of view. In particular, in its timely and detailed investigation of Korean accounting standard setters, this study provides a broader understanding of the accounting standard-setting process in the Korean context. The study also advances legitimacy theory by offering a framework particularly applicable to accounting standard setting process, which also incorporates stakeholder theory research. The study finds support from the framework and further contributes to the related literature by reviewing legitimacy conflicts. From an accounting policy point of view, the findings have implications for both national and international standard setters and provide guidance on how to achieve high-quality accounting standards with a high degree of compliance.

Titel: IFRS 15: fyra år efter införandet - En kvalitativ studie om hur en intäktsstandard har sett ut i praktiken utifrån revisorns perspektiv Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Miranda Rashid Zadeh och Evelina Ferner  Handledare: Mattias Hamberg Datum: 2022 – Januari  Syfte: Syftet med studien är att undersöka hur revisorer upplever att deras rutiner och tillämpning av digital system förändrats efter införandet av IFRS 15. Studien ämnar även att undersöka hur revisorer upplever att införandet av standarden påverkat revisionskvalitén.  Metod: Studien baserar sig på en kvalitativ metod i form av semistrukturerade intervjuer. För att besvara syftet intervjuades sex auktoriserade revisorer med god kunskap inom IFRS. Analysen av det insamlade datamaterialet genomfördes med hjälp av kodning och baserades på de tre temana: Revisorns rutiner, Digitala system samt Revisionskvalité.  Resultat och slutsats: Revisorerna upplevde att det inte blev någon större skillnad för deras rutiner efter IFRS 15. De menar att IFRS 15 inte utmärker sig från de tidigare standarderna, men att den varit svårare att tillämpa på grund av ökade krav och detaljer. Det finns fortfarande bolag som har svårt att följa IFRS 15 och därför har revisorn behövt vägleda bolagen i större utsträckning. Efter implementeringen har revisorerna även behövt anpassa sig till klienternas uppdaterade system. Dock har revisionsbyråernas system inte ändrats på grund av standarden. Avslutningsvis har IFRS 15 inte haft en lika stor påverkan för revisorerna i praktiken jämfört med vad som förväntades innan implementeringen.  Examensarbetets bidrag: Vår studie bidrar till tidigare forskning i form av en ökad förståelse för vilka förändringar IFRS 15 medfört i praktiken. Med vår studie hoppas vi att revisionsbyråerna och revisorerna får en överblick om förändringen och vad det har inneburit för deras rutiner och tillämpning av digitala system. Vi hoppas även på att framtida standardsättare kan ta del av revisorernas synpunkter för att se brister i standarden. Vidare önskar vi kunna väcka ett intresse hos andra att forska vidare inom intäktsredovisning.  Förslag till fortsatt forskning: Denna studie har fokuserat på vilken betydelse IFRS 15 har haft för revisorernas rutiner och användning av digitala system. Förslag till vidare forskning vore att studera en annan standard och dess påverkan på revisorers dagliga arbete. Ett ytterligare förslag vore att tillämpa en annan metod och undersöka IFRS 15 i praktiken utifrån företagens årsredovisningar. / Title: IFRS 15: four years after the implementation – A qualitative study of a revenue recognition standard from the auditor’s perspective Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Miranda Rashid Zadeh and Evelina Ferner Supervisor: Mattias Hamberg Date: 2022 - January  Aim: The purpose of the study is to examine how auditors experienced that their routines and application of digital systems have changed after the implementation of IFRS 15. The study also aims to examine how auditors experienced that the standard affected auditing quality.  Method: The study is based on a qualitative method in the form of semi-structured interviews. To answer the purpose, six authorized public accountants with good knowledge of IFRS were interviewed. The analysis of the collected data material was carried out using coding and was based on the three themes: The auditor's routines, Digital systems, and Audit quality.  Result and Conclusions: The auditors felt that there was no major difference in their routines in accordance with IFRS 15. They believe that IFRS 15 does not differ from the previous standards, but that it has been more difficult to apply due to increased requirements and details. There are still companies that struggles with IFRS 15 compliance, and therefore the auditor has needed to guide the companies to a greater extent. After implementation, the auditors have also had to adapt to the clients' updated systems. However, the audit firms' systems have not changed due to the standard. In conclusion, IFRS 15 has not had as great an impact on the auditors in practice compared with what was expected before implementation.  Contribution of the thesis: The study contributes to previous research by an increased understanding of what changes IFRS 15 has brought into practice. With our study, we hope that the auditing firms and auditors get an overview of the change and what it has meant for their routines and application of digital systems. We also hope that future standard-setters can take note of the auditors' views to see shortcomings in the standard. Furthermore, we wish to be able to arouse the interest of others to do further research in revenue accounting.  Suggestions for future research: As this study has focused on the significance of IFRS 15 for the auditors' routines and use of digital systems, a suggestion for further research would be to study another standard and its impact on auditors' daily work. Another proposal would be to apply a different method and examine IFRS 15 in practice, based on the companies' annual reports.

Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages. Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages. </p><p>Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.</p>

中華民國會計研究發展基金會於2004年7月發佈財務會計準則第35號公報：「資產減損之會計處理」並對會計年度結束日在2005年12月31日（含）以後之財務報表適用之，但得提前適用。35號公報規定企業資產發生減損時，須對資產認列減損損失，以反映企業資產之真實價值。然而，資產減損之認列可能對企業之會計盈餘、資產之帳面價值造成衝擊，本研究之主要目的係找出提前適用35號公報公司其公司特性，藉此瞭解其提前採用之動機與目的，並且檢視提前適用35號公報之公司是否同時進行盈餘管理之行為。 實證結果顯示：(1)提前適用35號公報公司，其公司特性為有著較低之負債比率、資產報酬率與股利支付率，且公司規模較大。此外，過去年度之公司特性並非影響公司是否提前適用35號公報之決定因素。(2) 提前適用35號公報公司確實有從事使淨利下降之盈餘管理之行為。 / In July 2004, Accounting Research and Development Foundation in Taiwan issued Statement No.35,“Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. To reflect the true value of assets statement No.35 requires firm should recognize assets impairment loss when assets have impaired. However, assets impairment recognized may impact a firm’s accounting earnings and book value of long-term assets of the firm. This study investigates the main firm characteristics of early adoption of the new accounting standard and weather early adopters have earning management at the same time. Empirical results suggest that: (1) firms that early adopting statement No.35 are those with lower debt to asset ratio, return on asset ratio, dividend payout ratio and which are small sized. Besides, firm’s characteristics in past years are not determinant of early adoption of the new accounting standard. (2) Early adopters of the new accounting standard indeed use earnings management to lower the net income.

本研究探討台灣於 2013 年接軌國際會計準則（IFRS）後，上市公司對於關係人交易揭露情形之改變。整體而言，財務報表附註之關係人交易段落中揭露的文字大幅減少，透過檢視公報規範及 2013 年實務上之揭露情形，可發現揭露方式的改變是導致關係人資訊驟減的主要原因，大部分上市公司不再提供個別重要關係人之交易資訊。 另外，本文實證研究發現，股權的偏離、負債比率及公司的規模，會讓揭露字數衰減的幅度更為嚴重，但是獨立董事比例愈高的公司，衰減的幅度會被減緩。進一步迴歸分析則指出，就交易事項而言，造成揭露字數下降最關鍵的因素是關係人銷貨和關係人應收（付）帳款票據。具體言之，國內採行 IFRS 並未提升關係人交易揭露品質，且公司各層面的因素對其品質有所影響，主管機關應該加強上市櫃公司關係人交易之審查以及個別重要關係人資訊之揭露。

Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax / Diss. Stockholm : Handelshögskolan, 2005

This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.

<p>We investigate some simulation-based approaches for the valuing of the employee stock options. The mathematical models that deal with valuation of such options include the work of Jennergren and Naeslund [L.P Jennergren and B. Naeslund, A comment on valuation of executive stock options and the FASB proposal, Accounting Review 68 (1993) 179-183]. They used the Black and Scholes [F. Black and M. Scholes, The pricing of options and corporate liabilities, Journal of Political Economy 81(1973) 637-659] and extended partial differential equation for an option that includes the early exercise. Some other major relevant works to this mini thesis are Hemmer et al. [T Hemmer, S. Matsunaga and T Shevlin, The influence of risk diversification on the early exercise of employee stock options by executive officers, Journal of Accounting and Economics 21(1) (1996) 45-68] and Baril et al. [C. Baril, L. Betancourt, J. Briggs, Valuing employee stock options under SFAS 123 R using the Black-Scholes-Merton and lattice model approaches, Journal of Accounting Education 25 (1-2) (2007) 88-101]. The underlying assets are studied under the GARCH (generalized autoregressive conditional heteroskedasticity) effects. Particular emphasis is made on the American style employee stock options.</p>