Val av redovisningsregelverk i juridisk person hos noterade fastighetskoncerner

Sammanfattning: The recent introduction of new accounting policies for Swedish companies has been widely debated. Especially listed real estate groups have been pointing to the large and unnecessary costs associated with dividing investment properties into components on a company level as demanded by the new main framework K3. This has no effect on the group's financial statements where the choice has been made to account investment properties at fair value. By interviewing decision makers in said groups to analyze the motives behind the chosen method we draw the conclusion that the accounting policy choice on a company level in these groups has been made in an effort to reduce costs of producing accounting data first and foremost related to the division of components.