IAS 40 : Verkligt värde -vs- Anskaffningsvärde

Sammanfattning: 1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards’ are supposed to make sure that the differences between the different countries won’t be so split. The users of these standards are companies who are listed on the stock market in EU. Further on can be mentioned that in this article the focus is layed on the standard IAS 40, who manages how the administration real estates is presented in the companies’ management accounting. The purpose with this article is to find out why different companies choose to value their real estates to real value respectively to acquired value, how the auditors way to present is effected and which effects it has brought on the earlier account. The possibility of valueing to real value has however brought some complications, but still are these complications accepted at the time as the standard in its interity succeeded to evolve the companies’ account to the right way. To test our earlier designed hypothesies we have combined partly qualitative and partly quantitative approaches. The qualitative information is brought from the interviews with different authorized auditors from five of the largest accountingfirms. Further noticed is that an interview has also been made with Ulf Nyqvist who is the MD at Botkyrka Byggen. The quantitative data has instead been received by the annual accounts from ten different real estate companies, and the article is written on the basis of a deductive approach with different methods as a staring point. On the basis of the investigation we have finally reached a result that says that the standard in its entirety has leaded to a positive development of the companies account. The auditors that have an experience from the both methods mean that the standard should live at the time as it has led to an increased possibility of comparability between the companies. This is of big value for the ones who are interested on the market.