Svenska fastighetsbolags efterlevnad av IAS 40
(2018) FEKH69 20172Department of Business Administration
- Abstract (Swedish)
- Syfte: Studiens syfte är att öka förståelsen för hur väl svenska fastighetsbolags
årsredovisningar (2016) följer de upplysningskrav som specificeras i IAS 40 p.75/76, samt
undersöka huruvida samband existerar mellan efterlevnad och företagsspecifika egenskaper.
Metod: Fastighetsbolagens årsredovisningar studeras och bedömningar görs huruvida
upplysningskraven enligt IAS 40 p.75/76 efterlevs. Studiens tillämpar en dikotomisk poängsättning och utifrån detta kan ett upplysningsindex konstrueras, vars eventuella samband mellan företagsegenskaper sedan kan studeras.
Praktisk referensram: Regelverket för verkligt värde (IFRS 13) och förvaltningsfastigheter (IAS 40) presenteras för att ge en bakgrund till upplysningskraven i IAS 40... (More) - Syfte: Studiens syfte är att öka förståelsen för hur väl svenska fastighetsbolags
årsredovisningar (2016) följer de upplysningskrav som specificeras i IAS 40 p.75/76, samt
undersöka huruvida samband existerar mellan efterlevnad och företagsspecifika egenskaper.
Metod: Fastighetsbolagens årsredovisningar studeras och bedömningar görs huruvida
upplysningskraven enligt IAS 40 p.75/76 efterlevs. Studiens tillämpar en dikotomisk poängsättning och utifrån detta kan ett upplysningsindex konstrueras, vars eventuella samband mellan företagsegenskaper sedan kan studeras.
Praktisk referensram: Regelverket för verkligt värde (IFRS 13) och förvaltningsfastigheter (IAS 40) presenteras för att ge en bakgrund till upplysningskraven i IAS 40 p.75/76.
Teoretisk referensram: En redogörelse för tidigare forskning presenteras. Studiens
teoretiska referensram utgörs vidare av positiv redovisningsteori och teori kring tidigare påvisade samband mellan företagsegenskaper och tillhandahållandet av upplysningar.
Empiri: Empirin utgörs av data från fastighetsbolagets årsredovisningar. Denna empiri presenteras i tabellform, vad gäller efterlevnad och företagsegenskaper, för att sedan analyseras mot den teoretiska referensramen.
Slutsats: Studien finner att svenska fastighetsbolag följer upplysningskraven i IAS 40 med brister vad gäller klassificering av fastigheter, fastighetskostnader, eventuella begränsningar och förpliktelser, samt rörelseförvärv och tillgångar som innehas för försäljning. Inga tydliga samband återfinns mellan graden av efterlevnad och de utvalda företagsegenskaperna balansomslutning, börsnotering, skuldsättningsgrad och andel förvaltningsfastigheter. (Less) - Abstract
- Purpose: The purpose of the study is to increase understanding of how well Swedish real estate company's annual reports (2016) follow the disclosure requirements specified in IAS 40 p.75/76, as well as investigating whether relationships exist between compliance and company-specific characteristics.
Methodology: Real estate companies' annual reports are being studied and assessments are made as to whether disclosure requirements under IAS 40 p.75/76 are complied with. The study applies a dichotomic score and based on this, a compliance index can be constructed, whose possible relationship between business characteristics can then be studied.
Practical perspectives: The fair value rules (IFRS 13) and investment properties (IAS 40) are... (More) - Purpose: The purpose of the study is to increase understanding of how well Swedish real estate company's annual reports (2016) follow the disclosure requirements specified in IAS 40 p.75/76, as well as investigating whether relationships exist between compliance and company-specific characteristics.
Methodology: Real estate companies' annual reports are being studied and assessments are made as to whether disclosure requirements under IAS 40 p.75/76 are complied with. The study applies a dichotomic score and based on this, a compliance index can be constructed, whose possible relationship between business characteristics can then be studied.
Practical perspectives: The fair value rules (IFRS 13) and investment properties (IAS 40) are presented to give a background to the disclosure requirements in IAS 40 p.75/76.
Theoretical perspectives: An account of previous research is presented. The theoretical reference framework of the study is further based on positive accounting theory and theory of previously demonstrated relationships between business characteristics and the provision of financial information.
Empirical foundation: Empirical data consists of annual reports from the real estate companies. The empirical data is presented in tabular form regarding compliance and business characteristics, and then analyzed against the theoretical perspectives.
Conclusions: The study finds that Swedish real estate companies comply with disclosure requirements in IAS 40 with shortcomings regarding classification of real estate, property costs, possible constraints and obligations, as well as business combinations and assets held for sale. There is no clear connection between the level of compliance and the selected business characteristics, balance sheet total, stock market listing, leverage and share of
investment properties. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8935468
- author
- Hultén, Erik LU ; Sundqvist, Erik LU and Bengtsson, Matilda LU
- supervisor
- organization
- course
- FEKH69 20172
- year
- 2018
- type
- M2 - Bachelor Degree
- subject
- keywords
- efterlevnad, IAS 40, förvaltningsfastigheter, företagsegenskaper, verkligt värde, compliance, investment properties, company characteristics, fair value
- language
- Swedish
- id
- 8935468
- date added to LUP
- 2018-03-06 17:12:24
- date last changed
- 2018-03-06 17:12:24
@misc{8935468,
abstract = {{Purpose: The purpose of the study is to increase understanding of how well Swedish real estate company's annual reports (2016) follow the disclosure requirements specified in IAS 40 p.75/76, as well as investigating whether relationships exist between compliance and company-specific characteristics.
Methodology: Real estate companies' annual reports are being studied and assessments are made as to whether disclosure requirements under IAS 40 p.75/76 are complied with. The study applies a dichotomic score and based on this, a compliance index can be constructed, whose possible relationship between business characteristics can then be studied.
Practical perspectives: The fair value rules (IFRS 13) and investment properties (IAS 40) are presented to give a background to the disclosure requirements in IAS 40 p.75/76.
Theoretical perspectives: An account of previous research is presented. The theoretical reference framework of the study is further based on positive accounting theory and theory of previously demonstrated relationships between business characteristics and the provision of financial information.
Empirical foundation: Empirical data consists of annual reports from the real estate companies. The empirical data is presented in tabular form regarding compliance and business characteristics, and then analyzed against the theoretical perspectives.
Conclusions: The study finds that Swedish real estate companies comply with disclosure requirements in IAS 40 with shortcomings regarding classification of real estate, property costs, possible constraints and obligations, as well as business combinations and assets held for sale. There is no clear connection between the level of compliance and the selected business characteristics, balance sheet total, stock market listing, leverage and share of
investment properties.}},
author = {{Hultén, Erik and Sundqvist, Erik and Bengtsson, Matilda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Svenska fastighetsbolags efterlevnad av IAS 40}},
year = {{2018}},
}