Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

K3 och K2 - En Utvärdering av Princip- och Regelbaserade Regelverk i en Svensk Kontext

Leander, Philip LU and Krause, Karolina (2013) FEKN90 20131
Department of Business Administration
Abstract
The thesis has a problem-based approach and aims to examine whether accounting systems can be classified as principles- and rules-based. Further the thesis also aspires to examine if the classification can be applied on K3 and K2 and through that in the Swedish context. Through this discussion the thesis intends to provide a basis for understanding how the accounting regulations are structured in general, but K3 and K2 in particular.

The analysis shows that all accounting systems is founded on principles and due to this it is better represented as continuum where all the accounting systems are principles-based with more or less rules. The current classification, which solely consists of two extremes, is misleading since in reality it... (More)
The thesis has a problem-based approach and aims to examine whether accounting systems can be classified as principles- and rules-based. Further the thesis also aspires to examine if the classification can be applied on K3 and K2 and through that in the Swedish context. Through this discussion the thesis intends to provide a basis for understanding how the accounting regulations are structured in general, but K3 and K2 in particular.

The analysis shows that all accounting systems is founded on principles and due to this it is better represented as continuum where all the accounting systems are principles-based with more or less rules. The current classification, which solely consists of two extremes, is misleading since in reality it does not exist fully principles-based or fully rules-based accounting systems. Through the continuum the current problems with the classification could be reduced. (Less)
Please use this url to cite or link to this publication:
author
Leander, Philip LU and Krause, Karolina
supervisor
organization
course
FEKN90 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Principles-based, Rules-based, K2, K3, Classification
language
Swedish
id
3910929
date added to LUP
2013-07-01 15:45:10
date last changed
2013-07-01 15:45:10
@misc{3910929,
  abstract     = {The thesis has a problem-based approach and aims to examine whether accounting systems can be classified as principles- and rules-based. Further the thesis also aspires to examine if the classification can be applied on K3 and K2 and through that in the Swedish context. Through this discussion the thesis intends to provide a basis for understanding how the accounting regulations are structured in general, but K3 and K2 in particular. 

The analysis shows that all accounting systems is founded on principles and due to this it is better represented as continuum where all the accounting systems are principles-based with more or less rules. The current classification, which solely consists of two extremes, is misleading since in reality it does not exist fully principles-based or fully rules-based accounting systems. Through the continuum the current problems with the classification could be reduced.},
  author       = {Leander, Philip and Krause, Karolina},
  keyword      = {Principles-based,Rules-based,K2,K3,Classification},
  language     = {swe},
  note         = {Student Paper},
  title        = {K3 och K2 - En Utvärdering av Princip- och Regelbaserade Regelverk i en Svensk Kontext},
  year         = {2013},
}