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  1. 1. Vad är problemet? : – En studie kring intäktsredovisning i IT-konsultföretag

    Magister-uppsats, Akademin för hållbar samhälls- och teknikutveckling

    Författare :Malin Hansen; Sofia Westerlund; [2009]
    Nyckelord :Revenue recognition; Percentage of completion method; IT-consultant company; IAS 18; RR11; BFNAR 2003:3; Intäktsredovisning; Successiv vinstavräkning; IT-konsultföretag; IAS 18; RR11; BFNAR:2003;

    Sammanfattning : Title: What´s the problem? - A study of revenue recognition in IT-consultant     companies Problem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition? Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. LÄS MER