IFRS : merarbete för företagen?
Introduction: From January 2005 all listed companies within the EU are required to adapt to the new international accounting standards, IFRS. The aim of IFRS is to create a uniform, integrated and a more efficient European capital market. Due to the transition to IFRS the EU is now the world’s largest region with common accounting standards. The aim of this thesis is to identify and explain if additional work has arisen for the listed Swedish companies due to the new IFRS standards. Further, this thesis also includes a general description of a specific standard, IAS 19 Employee Benefits.Methodology: In order to achieve the purpose of our study, we have chosen to apply a qualitative approach. Four companies in the region of Jönköping were chosen and interviewed.Frame of reference: The frame of reference is divided into three sections; harmonization, IFRS and IAS 19. The theory also includes a background to international as well as domestic accounting. Conclusion: The conclusions that can be drawn from this study are for example that a harmonization of the accounting principles have not contributed to all benefits mentioned in the literature. Furthermore, IFRS denotes additional work for the companies. Finally IAS 19 also includes additional work for the companies using define benefit plan.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Keywords:harmonization ifrs ias 19
Date of Publication:06/09/2005