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Effekten av K3: En studie om hur införandet av K3 har påverkat fastighetsbolagens resultat och finansiella ställning
Södertörns högskola, Institutionen för samhällsvetenskaper, Företagsekonomi.
Södertörns högskola, Institutionen för samhällsvetenskaper.
2016 (svensk)Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
Abstract [en]

The implementation of a new framework can have a large impact on the companies due to the effects on the financial ratios. This despite the fact that the change in the accounting framework doesn't always result in any significant changes in the company's financial position. Since financial ratios are one of the primary ways to evaluate a company this becomes slightly problematic.

Since 2014-01-01 the regulatory framework "K3" has been mandatory for larger companies in Sweden. The implementation of K3 has resulted in some essential differences in the depreciation of fixed assets, which could affect real estate companies extensively.

The purpose of this study is to find out how the implementation of K3 has affected the result and the financial position in real estate companies.

Some of the conclusions this study was able to draw is that K3 has had both positive, zero and negative effect on the real estate companies included in the selection. Many of the effects are directly related to the different way of dealing with the depreciation of fixed assets.

sted, utgiver, år, opplag, sider
2016. , s. 30
Emneord [sv]
K3, Fastighetsbolag, Regelverk, Redovisning, K-projekt
HSV kategori
Identifikatorer
URN: urn:nbn:se:sh:diva-30773OAI: oai:DiVA.org:sh-30773DiVA, id: diva2:954989
Fag / kurs
Business Studies
Uppsök
Medicine
Veileder
Examiner
Tilgjengelig fra: 2016-08-26 Laget: 2016-08-24 Sist oppdatert: 2016-08-26bibliografisk kontrollert

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