International regnskabspolitik - joint venture projektet
Forfatter
Mark, Chris Elgaard
Semester
4. semester
Uddannelse
Udgivelsesår
2011
Afleveret
2011-04-26
Antal sider
83
Abstract
Specialet undersøger, hvordan International Accounting Standards Board (IASB) begrunder at afskaffe proportionel konsolidering, en måde at rapportere joint ventures ved at indregne en forholdsmæssig andel af hver linjepost. Det vurderer, hvordan skiftet til kapitalmetoden, hvor joint ventures vises som én investering med investorens andel af resultatet, påvirker regnskabsinformationens nytte for investorer og kreditorer. Specialet ser også på, om ændringen af IAS 31 er drevet af ønsket om at skabe konvergens med Financial Accounting Standards Board (FASB). Resultaterne afkræfter ikke denne mistanke og tyder på, at kapitalmetoden i stedet for proportionel konsolidering ikke er i brugernes bedste interesse.
This thesis examines how the International Accounting Standards Board (IASB) justifies removing proportionate consolidation, a way to report joint ventures by including a proportional share of each line item. It assesses how switching to the equity method, which shows joint ventures as a single investment with the investor's share of profit, affects the usefulness of accounting information for investors and creditors. The thesis also considers whether the amendment to IAS 31 is driven by the goal of convergence with the Financial Accounting Standards Board (FASB). The findings do not dispel that concern and suggest that using the equity method instead of proportionate consolidation is not in the best interest of financial statement users.
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