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K2- och K3-regelverket: Ett intressentperspektiv
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
K2- and K3-regulation : A Stakeholder Perspective (English)
Abstract [sv]

Syfte:                                 

Syftet med denna uppsats är att belysa K2- och K3-regelverket och deras skillnader utifrån bankers perspektiv. Vi vill även utifrån bankers syn analysera vad K2- respektive K3-regelverken har för påverkan på redovisningars helhetsbild kopplat till grundläggande principer.

Teori:                                 

I den teoretiska referensramen presenteras underlag som är till för att skapa förståelse kring vårt valda ämne. I referensramen presenteras K2- och K3-regelveken och deras skillnader, grundläggande principer rörande redovisning, intressentteorin och institutionell teori.

Metod:                               

Den metod som använts är kvalitativ metod med induktiv ansats. Vi har genomfört semi-strukturerade intervjuer med 4 banker.

Resultat och slutsats:

Studien visar att företags val av regelverk inte är en faktor som har betydelse vid bankers utlåning till företag. Bankernas bedömning vid utlåning är styrt utav uppfyllelse av deras informationsbehov. Bankerna anser att helhetsbilden av företagskunders redovisning inte påverkas av val av regelverk. Det går dock utifrån respondenternas svar att i vissa fall ifrågasätta regelverkens uppfyllelse av de grundläggande principerna.

Abstract [en]

Aim:                                  

The aim with this thesis is to illustrate the K2- and K3-regulation and their differences from a bank perspective. We also, from a bank perspective, want to analyze what the K2- and K3-regulation have for effect on the general view related to fundamental principles.    

Theory:                              

The theoretical framework presents a foundation that will create an understanding about our chosen topic. In the framework the K2- and K3-regulation and their differences, fundamental principles regarding accounting, stakeholder theory and institutional theory are presented.

Method:                            

The method that has been used is qualitative method with an inductive approach. We have conducted semi-structured interviews with 4 banks.  

Result and conclusion:      

This study shows that companies’ choice of regulation isn't a factor that has a significant meaning in banks lending to companies. Banks assessment in lending is controlled by the fulfillment of their need for information. The banks believe that the general view of companies accounting isn´t effected by the choice of regulation. From the respondents answers the regulations fulfillment of the fundamental principles can in some cases be questioned.

Place, publisher, year, edition, pages
2014. , 48 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-33012OAI: oai:DiVA.org:kau-33012DiVA: diva2:730569
Educational program
Master Programme in Accounting and Control: Master (60 ECTS credits)
Supervisors
Available from: 2014-06-30 Created: 2014-06-28 Last updated: 2014-06-30Bibliographically approved

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