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Intäktsredovisning av flerkomponentsavtal under IFRS - En kvalitativ studie av svenska teknikföretag

Ljunggren, Thomas LU and Thulin, Fredrik LU (2013) FEKN90 20131
Department 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:
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
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},
  keyword      = {intäkter,flerkomponentsavtal,intäktsredovisning,IAS 18,teknikföretag,revenue,multiple element arrangements,revenue recognition,technology companies},
  language     = {swe},
  note         = {Student Paper},
  title        = {Intäktsredovisning av flerkomponentsavtal under IFRS - En kvalitativ studie av svenska teknikföretag},
  year         = {2013},
}