Utmaningar i implementeringsprocessen från K3 till IFRS 16

: En kvalitativ studie om vilka utmaningar svenska företag upplever vid implementeringen av IFRS 16 från K3

Abstract

The new leasing standard, IFRS 16, was introduced in 2019 and replaced its predecessor IAS 17. The new standard means that all leasing agreements must now be reported in the same way and must be included in the balance sheet. After the introduction of IFRS 16, there are now greater differences between how leasing contracts are reported according to K3 and IFRS, and thus more challenges can now arise in the implementation process. Previous research has not specifically studied the transition from K3 to IFRS 16 but has mostly focused on what effects the new standard has on the companies' financial ratios. The purpose of this study is to investigate what challenges Swedish companies experience in the transition from K3 to IFRS 16. To achieve the purpose of this study, an own model was designed based on Kasurinen's (2002) revised management accounting change model and Rippe's (2001) four phases for a conversion project. As a supplementary theory, contingency theory was also used.
The study was carried out using nine semi-structured interviews with companies, accounting specialists and an IT consultant. The result showed that there were various challenges in the transition from K3 to IFRS 16. The challenges that emerged were, for example, that it was difficult to understand the benefits of the standard and to collect and interpret the leasing contracts. The study also showed that the challenges differed between different companies depending on how many leasing agreements there were

Date of Award	2023-Jun
Original language	Swedish
Supervisor	Jennifer Emsfors (Supervisor), Maria Bengtsson (Assessor) & Heléne Tjärnemo (Examiner)