K3 och K2 - En Utvärdering av Princip- och Regelbaserade Regelverk i en Svensk Kontext

Sammanfattning: The thesis has a problem-based approach and aims to examine whether accounting systems can be classified as principles- and rules-based. Further the thesis also aspires to examine if the classification can be applied on K3 and K2 and through that in the Swedish context. Through this discussion the thesis intends to provide a basis for understanding how the accounting regulations are structured in general, but K3 and K2 in particular. The analysis shows that all accounting systems is founded on principles and due to this it is better represented as continuum where all the accounting systems are principles-based with more or less rules. The current classification, which solely consists of two extremes, is misleading since in reality it does not exist fully principles-based or fully rules-based accounting systems. Through the continuum the current problems with the classification could be reduced.