<p><strong>Purpose:</strong> The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.</p><p><strong>Methodology:</strong> A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.</p><p><strong>Theoretical perspective:</strong> This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.</p><p><strong>Results:</strong> Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.</p><p><strong>Conclusion:</strong> The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations. They just did not know it existed. The two contacted companies that already applied K2 had an accounting consultant who chose it. Thus, the companies did not make an active choice to apply K2.</p>

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to. Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains. Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation. Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area. Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations. They just did not know it existed. The two contacted companies that already applied K2 had an accounting consultant who chose it. Thus, the companies did not make an active choice to apply K2.