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Vad är rättvisande bild?"Man har väl liksom en helhetskänsla" / What is true and fair view?"Some kind of general impression"

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.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:liu-1827
Date January 2003
CreatorsJohansson, Mats, Thorén, Andreas
PublisherLinköpings universitet, Ekonomiska institutionen, Linköpings universitet, Ekonomiska institutionen, Ekonomiska institutionen
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess
RelationMagisteruppsats från Ekonomprogrammet, ; 2003:24

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