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Intäktsredovisning i ett pågående arbete: En kvalitativ studie om tillämpningen av IFRS 15 inom sektorn bostadsutveckling
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The new revenue standard IFRS 15 came as a replacement for all previous revenue standards. The application of the standard has meant that certain industries have had a greater impact, where the real estate industry's sector of residential development is one of them. There are differences in the companies' revenue recognition in this sector after the implementation of IFRS 15 in 2018. The study aims to clarify the differences that exist between residentialdevelopers' revenue recognition. This is because it has been a topic that has been recognized and discussed by many after the implementation. Several residential developers have been criticized for the application of the new standard. The result of the study shows that there are differences in revenue recognition for residential developers after the implementation of IFRS 15. There are differences in the timing of the revenue recognition, the number of performance obligations that have been identified and differences in accounting principles

Place, publisher, year, edition, pages
2019. , p. 41
Keywords [en]
IFRS 15, residential developer, balance-sheet approach, revenue recognition, control, performance obligation
Keywords [sv]
IFRS 15, balansorienterat synsätt, bostadsutvecklare, intäktsredovisning, prestationsåtagande, kontroll
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-39017OAI: oai:DiVA.org:sh-39017DiVA, id: diva2:1351803
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-09-17 Created: 2019-09-16 Last updated: 2019-09-17Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf