Komponentavskrivning inom kommuner

: en studie om hantering och effekter av komponentavskrivning inom kommunal redovisning

Abstract

Component depreciation is a current and important topic because it is a relatively new recommendation. Furthermore, the undoubtedly additional administrative burden, which will follow as consequence of the component depreciation, will mainly be financed by taxpayers' money.

The purpose of the study is to understand how accounting managers in municipalities handled the implementation process of component depreciation, and also to illustrate the impact of the depreciation method brought on the true and fair view. In order to reach the aim, the theoretical framework includes current and relevant theories and concepts to component depreciation. The chosen method was semi-structured interviews in eight municipalities in the Swedish county in Skåne.

The results show that several factors affect how municipalities choose to implement the depreciation method, which means that no approach of any municipality is exactly similar to another. The main influencing factors are the interpretation of space available in that municipalities in Sweden who have principles-based accounting.

The study also shows that the component depreciation leads to a more true and fair view of the municipality's financial position. However, indications appeared suggesting that the comparability deteriorates because each municipality implement and use component depreciation differently. This results in a heterogeneous municipal accounting, leading to that the requirement of comparability is not met. The requirement of comparability is one of the qualitative characteristics as the Council for Municipal Accounting describes in its framework.

The study contributes to a better understanding of why there are differences and similarities in the implementation process and the consequences component depreciation brings. The study also increases the understanding of which discussion are of interest in component depreciation in the municipal sector.

Through the interviews it was indicated that the theory and practice do not go hand in hand when it comes to component depreciation. It is suggested that future research will illustrate and clarify if there is an existing gap between the theoretical goal with component depreciation and what is practically achievable.