Intäktsredovisning av flerkomponentsavtal under IFRS - En kvalitativ studie av svenska teknikföretag
(2013) FEKN90 20131Department of Business Administration
- Abstract (Swedish)
- Vi fann att teknikföretag hanterar intäktsredovisning av flerkomponentsavtal genom en kombination av stöd från interna policies, revisorers råd samt professionella bedömningar. Vi fann även att vägledningen för hanteringen av flerkomponentsavtal under IFRS är bristfällig i vissa avseenden
- Abstract
- We found that technology companies manage revenue recognition of multiple element arrangements through a combination of accounting policies, advice from auditors and professional judgment. We also found that guidance when accounting for multiple element arrangements under IFRS is lacking in some respects.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3954530
- author
- Ljunggren, Thomas LU and Thulin, Fredrik LU
- supervisor
- organization
- alternative title
- Revenue recognition of multiple element arrangements under IFRS - A qualitative study of Swedish technology companies
- course
- FEKN90 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- intäkter, flerkomponentsavtal, intäktsredovisning, IAS 18, teknikföretag, revenue, multiple element arrangements, revenue recognition, technology companies
- language
- Swedish
- id
- 3954530
- date added to LUP
- 2013-08-13 09:25:34
- date last changed
- 2013-08-13 09:25:34
@misc{3954530, abstract = {{We found that technology companies manage revenue recognition of multiple element arrangements through a combination of accounting policies, advice from auditors and professional judgment. We also found that guidance when accounting for multiple element arrangements under IFRS is lacking in some respects.}}, author = {{Ljunggren, Thomas and Thulin, Fredrik}}, language = {{swe}}, note = {{Student Paper}}, title = {{Intäktsredovisning av flerkomponentsavtal under IFRS - En kvalitativ studie av svenska teknikföretag}}, year = {{2013}}, }