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Den rättvisande bilden och K2: en studie utifrån revisorernas perspektiv angående begreppet rättvisande bild vid tillämpning av K2 och dess förenklingar
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2. Therefore we wish to study whether the true and fair view can be affected by K2 and its simplifications.

Place, publisher, year, edition, pages
2014. , 73 p.
Keyword [sv]
K2, Rättvisande bild
National Category
Economics and Business
URN: urn:nbn:se:hh:diva-25645OAI: diva2:725251
Subject / course
External Accounting
Available from: 2014-06-18 Created: 2014-06-16 Last updated: 2014-06-18Bibliographically approved

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