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De internationella musikbolagens redovisning av immateriella tillgångar: Vad kan de svenska bolagen tillämpa i jakten på rättvisande bild?
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Purpose:

The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.

Method:

The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.

Conclusion:

The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting.

Abstract [sv]

Syfte:

Syftet med studien är att beskriva och förklara hur internationella musikbolag redovisar sina immateriella tillgångar för att på så sätt kunna undersöka huruvida liknande metoder kan tillämpas på den svenska marknaden.

Metod:

Studien har utgått från en kvalitativ forskningsstrategi med en abduktiv ansats. Insamlad data kommer främst från sekundärkällor i form av tillstrykta koncernredovisningar.

Slutsats:

De svenska musikbolagen aktiverar sina immateriella tillgångar delvis eller inte alls, trots att dessa tillgångar i form av musikkataloger, rättigheter, kontrakt och förskott är de som genererar intäkter hos företagen. Studien har resulterat i en beskrivning av hur bolagen gör på internationell nivå enligt IASB och FASB’s regelverk. I och med denna redogörelse har vi funnit brister i sättet de svenska bolagen upprättar sin redovisning enligt årsredovisingslagen. I analysen påtalas dessa brister och i vilken mån dessa internationella standarder kan tillämpas hos de svenska bolagen för att på så sätt ta steget mot en mer rättvisande bild samt en harmoniserad och jämförbar redovisning. 

Place, publisher, year, edition, pages
2013. , 66 p.
Series
Linnaeus University Dissertations
Keyword [en]
Intangible assets, true and fair view, IASB, FASB, music companies, intellectual capital, the precautionary principle
Keyword [sv]
Immateriella tillgångar, rättvisande bild, IASB, FASB, musikbolag, intellektuellt kapital, försiktighetsprincipen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-23672OAI: oai:DiVA.org:lnu-23672DiVA: diva2:600013
Subject / course
Business Administration - Other
Educational program
Music & Event Management Programme, 180 credits
Presentation
2013-01-14, Kalmar Nyckel, Karlmar, 08:30 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-01-23 Created: 2013-01-22 Last updated: 2013-01-23Bibliographically approved

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CiteExportLink to record
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Citation style
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Output format
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