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Alla goda ting är tre, eller?: En kvalitativ studie angående K3-regelverkets konsekvenser i och med komponentavskrivningar i bostadsrättsföreningar  
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Good things come in threes, or? (English)
Abstract [sv]

Syftet med denna uppsats är att identifiera vilka konsekvenser som uppstått i och med den praktiska implementeringen av komponentavskrivningarna i bostadsrättsföreningar.

För att uppnå studiens syfte har vi utgått från en kvalitativ metod med en abduktiv ansats. Insamlingen av empirin har skett genom semistrukturerade individuella intervjuer från sex stycken ekonomer inom förvaltningsbranchen. Detta material har sedan analyserats med hjälp av teori för att slutligen uppfylla syftet.

Vår slutsats är att K3-regelverket medför brister i redovisningen i Bostadsrättsföreningar och att ett nytt regelverk anpassat för den branschen är önskvärt. 

Abstract [en]

The purpose of this paper is to identify the consequences of the practical implementation of ”component depreciations komponentavskrivningarna” in housing cooperatives.

To acquire this purpose, we have practice a qualitative method with an abductive hypothesis. When collecting the empirical data we have been conducting semi-structured individual interviews with six economists in the investment management industry. This data has been analyzed, tied to the theological data, to satisfy the purpose

The conclusion of this research implies that the implement of the regulation of K3 has caused deficiencies in the accounting in housing associations and that a new regulation, more accommodated to the industry, is desirable.

Place, publisher, year, edition, pages
2016. , 61 p.
Keyword [en]
Component Depreciation, Component Depreciation method, Practical consequences
Keyword [sv]
Bostadsrättsföreningar, K3, Komponentavskrivningar, Komponentavskrivningsmetoden, Praktiska konsekvenser
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:lnu:diva-56602OAI: oai:DiVA.org:lnu-56602DiVA: diva2:972155
Educational program
Business Administration and Economics Programme, specialization in Accounting and Management Control, 180 credits
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Available from: 2016-09-20 Created: 2016-09-20 Last updated: 2016-09-20Bibliographically approved

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