Kunskap om K-regelverket : En studie om kunskap om god redovisningssed i form av K2- och K3-regelverken hos mindre privata aktiebolag våren 2015

Sammanfattning: This thesis is devoted to K-acquis (K-Regelverket) and in particular, the two categories K2 and K3, which are accounting regulations targeted towards small and medium sized privately held companies. K-regelverket was introduced 2004 by the government authority responsible for the development of generally accepted accounting principles, Bokföringsnämnden, BFN and comprises a framework of rules and directives aimed at simplifying accounting and year end accounting. In this thesis, we investigate the knowledge base of company representatives regarding the K2 and K3 regulations. First, we perform a survey study of in total 713 compa­nies and affiliated company representatives. All companies in the investigation all are eligib­le for K2 and/or K3 regulations. We then perform statistical survey data analysis where we compare means, compute correlation between subsets of data and test those against predefi­ned hypothesis. The results are subsequently presented in tables together with our conclu­sions.