Vilken redovisningsprincip kommer den svenska försäkringsbranschen välja?

Detta är en Kandidat-uppsats från Lunds universitet/Företagsekonomiska institutionen

Sammanfattning: Abstract Title: Which accounting principle will the Swedish insurance industry choose? A qualitative study of factors that affect unlisted insurance companies' choice of accounting principle. Seminar date: 2 June 2021. Course: FEKH69 Degree Project Undergraduate level, Business Administration, 15 University Credit Points. Authors: Emil Adméus, Petronella Sandberg, William Rönnlund. Advisor: Kristina Artsberg Key words: IFRS 17, accounting choices, decision motives, unity, FFFS 2020:24 Research question: Will financial companies see reasons in continuing to apply full IFRS or will the companies find motives in transitioning to a statutory IFRS? Purpose: This study aims to examine and analyze unlisted financial companies' consideration of accounting principles, as well as the underlying reasons for the companies' position. Methodology: The study is based on a qualitative research framework with case studies of six Swedish insurance companies. The case studies have been conducted through semi-structured interviews and analysis of public information. The empirical evidence obtained has been analyzed on the basis of seven factors from prior research and the theoretical perspectives regarding voluntary application of IFRS. Theoretical perspectives: The collected empirical data of this study have been analyzed on the basis of the theoretical framework consisting of previous research, that has been concretized into seven factors, and the theoretical perspectives: positive accounting theory, the opportunistic perspective, institutional theory and isomorphism. Result: The study finds that four of the six companies surveyed will switch to statutory IFRS. This is a result of the perceived costly implementation of IFRS 17, which a continued application of full IFRS entails. One company will switch due to the information asymmetry that would have arisen in the consolidated accounts when applying full IFRS. The remaining two companies justify the decision to continue to apply full IFRS with a future IPO or as a binding principle. Conclusions: The study generates a deeper understanding of the underlying motives for accounting choices, which may be of use to other companies and industries, but also to authorities and agencies, which are faced with similar accounting choices.

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