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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:liu-1827 |
| Date | January 2003 |
| Creators | Johansson, Mats, Thorén, Andreas |
| Publisher | Linköpings universitet, Ekonomiska institutionen, Linköpings universitet, Ekonomiska institutionen, Ekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | Magisteruppsats från Ekonomprogrammet, ; 2003:24 |
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