IFRS 15 – Intäkter från avtal med kunder : En kvalitativ studie om implementeringsprocessen av den nya intäktsstandarden

Sammanfattning: Research questions: What does the new revenue recognition standard mean for the financial reporting of the organization? What impact will the five-step model have on the companies? What problems and difficulties will the companies encounter during the implementations process and how do they handle them? Purpose: This study aims to widen the knowledge of the implementation process of IFRS 15. By analyzing how companies in different industries handles and work with the new revenue recognition standard before enters into force. This contributes to a greater understanding of the standards effects on the accounting. Method: In this study we used a qualitative research in terms of semi-structured interviews. Four companies and one accounting specialist has been interviewed. Four of the interviews were conducted by phone and the fifth was conducted in person. The collected primary data was analyzed by using the data presented in the theoretical framework. Conclusion: The interpretation/result of IFRS 15 is that companies need to make a solid preparatory work in order to gain comprehension regarding its incomes and to cater the rise in informational requirements. The impact of the new revenue recognition standard varies among companies, and industry affiliation and business models are two of the crucial factors determining the impact.