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IFRS 15 - ett år efter införandet: En kvantitativ undersökning om hur implementeringen av IFRS 15 har påverkat företags finansiella rapporter utifrån ett branschorienterat perspektiv
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Background: Revenue recognition has been a debated issue for a long time. During the 1990s and 2000s, several critical revenue related events took place. These events led to the development of a new standard for revenues called IFRS 15"Revenue from contracts with customers". One year has passed since the adoption in Swedish law and the aftermaths are available for analysis. The implementation of IFRS 15 is expected to affect the revenue reporting and the disclosure requirements referred to them. However, this change is not expected to affect all industries the same way but will likely depend on business model used.

Purpose: The purpose of the study is to illustrate how revenue recognition has been affected by the implementation of IFRS 15 from an industry perspective as well as increase understanding of why some industries are affected and others not.

Method:IFRS 15 has one single model for all revenuearising from contracts with customers and the standard also includes expanded disclosure requirements. The first approach examines how net sales change in companies when implementing IFRS 15. The reason for this is to determine if the standard has had anyeffect on the company's sales revenue. The second approach in the study is to examine the companies segment reporting to determine whether the implementation have had an effect on the company's financial report, based on the expanded disclosure requirements. Some industries are expected to be affected more than others which is why both approaches are examined from an industry-oriented perspective.

Results: Customer serviceand telecom are the two industries that have the most affected net sales in connection with the implementation of IFRS 15. The two industries that showed the biggest impact on changed segment reporting are industrial and health care. Oil and gas and utilities reported no impact on net sales or changed segment reporting.

Place, publisher, year, edition, pages
2019. , p. 61
Keywords [en]
IFRS 15, IAS 18, IAS 11, Revenue recognition, Business Models, The five-step model, Segment reporting, Indutry, Control, Contract
Keywords [sv]
IFRS 15, IAS 18, IAS 11, Intäktserkännande, Affärsmodeller, Femstegsmodellen, Segmentrapportering, Bransch, Kontroll, Kontrakt
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-39043OAI: oai:DiVA.org:sh-39043DiVA, id: diva2:1354257
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-09-25 Created: 2019-09-24 Last updated: 2019-09-25Bibliographically approved

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Citation style
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