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Skiftet från IAS 17 till IFRS 16: En djupdykning i revisorernas arbete

Persson, Tova LU and Imamovic, Jasmina LU (2024) FEKH69 20241
Department of Business Administration
Abstract (Swedish)
Titel: Skiftet från IAS 17 till IFRS 16: En djupdykning i revisorernas arbete
Seminariedatum: 30 maj 2024
Författare: Jasmina Imamovic och Tova Persson
Handledare: Mattias Haraldsson
Kurs: FEKH69
Frågeställningar:
Hur har revisionsprocessen påverkats av förändringen från IAS 17 till IFRS 16?
Vilka val tar revisorn under processen för att känna komfort och varför?
Syfte: Syftet med studien är att undersöka om revisionsprocessen har påverkats av förändringen från IAS 17 till IFRS 16 för att fylla det forskningsgap som finns. Studiens syfte är även att bidra till en ökad förståelse om vilka val revisorn gör under processen och varför.
Metod: Studien har utgått från en kvalitativ metod där semistrukturerade intervjuer genomförts... (More)
Titel: Skiftet från IAS 17 till IFRS 16: En djupdykning i revisorernas arbete
Seminariedatum: 30 maj 2024
Författare: Jasmina Imamovic och Tova Persson
Handledare: Mattias Haraldsson
Kurs: FEKH69
Frågeställningar:
Hur har revisionsprocessen påverkats av förändringen från IAS 17 till IFRS 16?
Vilka val tar revisorn under processen för att känna komfort och varför?
Syfte: Syftet med studien är att undersöka om revisionsprocessen har påverkats av förändringen från IAS 17 till IFRS 16 för att fylla det forskningsgap som finns. Studiens syfte är även att bidra till en ökad förståelse om vilka val revisorn gör under processen och varför.
Metod: Studien har utgått från en kvalitativ metod där semistrukturerade intervjuer genomförts med auktoriserade revisorer och en redovisningsexpert. Vidare studeras IAS 17 och IFRS 16, vilket bidrar till förståelse kring tidigare och nutida standard om leasing.
Teoretiskt perspektiv: Studien tar utgångspunkt i revisionsprocessen och komfortteorin.
Slutsats: Vi har identifierat att revisionsprocessen har påverkats i olika omfattning där planeringen har påverkats i form av ökade inneboende risker och granskningen i form av mer kontrollbaserad granskning. Dessutom har känslor av obehag identifieras med IFRS 16 i olika sammanhang där revisorer tycks nå känslan av komfort främst genom ökas specilisttid men även genom interna utbildningar. Däremot kan det finnas känslor av obehag som inte går att hantera med IFRS 16. (Less)
Abstract
Title: The shift from IAS 17 to IFRS 16: A deep dive into the auditors' work
Seminar date: 30 May 2024
Authors: Jasmina Imamovic and Tova Persson
Advisor: Mattias Haraldsson
Course: FEKH69
Research questions:
How has the audit process been affected by the change from IAS 17 to IFRS 16?
What choices does the auditor make during the process to feel comfortable and why?
Purpose: The purpose of the study is to investigate whether the audit process has been affected by the change from IAS 17 to IFRS 16 in order to fill the research gap that exists. The purpose of the study is also to contribute to an increased understanding of which choices the auditor makes during the process and why.
Method: The study was based on a qualitative... (More)
Title: The shift from IAS 17 to IFRS 16: A deep dive into the auditors' work
Seminar date: 30 May 2024
Authors: Jasmina Imamovic and Tova Persson
Advisor: Mattias Haraldsson
Course: FEKH69
Research questions:
How has the audit process been affected by the change from IAS 17 to IFRS 16?
What choices does the auditor make during the process to feel comfortable and why?
Purpose: The purpose of the study is to investigate whether the audit process has been affected by the change from IAS 17 to IFRS 16 in order to fill the research gap that exists. The purpose of the study is also to contribute to an increased understanding of which choices the auditor makes during the process and why.
Method: The study was based on a qualitative method where semi-structured interviews were conducted with authorized accountants and an accounting expert. Furthermore, IAS 17 and IFRS 16 are studied, which contributes to an understanding of past and present standards on leasing.
Theoretical perspectives: The study is based on the audit process and comfort theory.
Conclusion: We have identified that the audit process has been affected to different extents, where the planning has been affected in the form of increased inherent risks and the review in the form of a more control-based review. In addition, feelings of discomfort have been identified with IFRS 16 in various contexts where auditors seem to reach the feeling of comfort mainly through increased specialist time but also through internal training. However, there may be feelings of discomfort that cannot be handled with IFRS 16. (Less)
Please use this url to cite or link to this publication:
author
Persson, Tova LU and Imamovic, Jasmina LU
supervisor
organization
course
FEKH69 20241
year
type
M2 - Bachelor Degree
subject
keywords
förändring, IAS 17, IFRS 16, komfort, revisionsprocessen
language
Swedish
id
9169223
date added to LUP
2024-07-01 12:42:11
date last changed
2024-07-01 12:42:11
@misc{9169223,
  abstract     = {{Title: The shift from IAS 17 to IFRS 16: A deep dive into the auditors' work
Seminar date: 30 May 2024 
Authors: Jasmina Imamovic and Tova Persson
Advisor: Mattias Haraldsson 
Course: FEKH69 
Research questions: 
How has the audit process been affected by the change from IAS 17 to IFRS 16?
What choices does the auditor make during the process to feel comfortable and why?
Purpose: The purpose of the study is to investigate whether the audit process has been affected by the change from IAS 17 to IFRS 16 in order to fill the research gap that exists. The purpose of the study is also to contribute to an increased understanding of which choices the auditor makes during the process and why.
Method: The study was based on a qualitative method where semi-structured interviews were conducted with authorized accountants and an accounting expert. Furthermore, IAS 17 and IFRS 16 are studied, which contributes to an understanding of past and present standards on leasing.
Theoretical perspectives: The study is based on the audit process and comfort theory. 
Conclusion: We have identified that the audit process has been affected to different extents, where the planning has been affected in the form of increased inherent risks and the review in the form of a more control-based review. In addition, feelings of discomfort have been identified with IFRS 16 in various contexts where auditors seem to reach the feeling of comfort mainly through increased specialist time but also through internal training. However, there may be feelings of discomfort that cannot be handled with IFRS 16.}},
  author       = {{Persson, Tova and Imamovic, Jasmina}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Skiftet från IAS 17 till IFRS 16: En djupdykning i revisorernas arbete}},
  year         = {{2024}},
}