Er formålet med de seneste ændringer til Årsregnskabsloven opfyldt?

Mathilde Bjergegaard

Studenteropgave: Kandidatafhandlinger


With three main purposes, the Danish Parliament adopted an amendment to the Danish Financial Statements Act in May 2015. The first purpose is to ease the financial and administrative burden on the small enterprises and hereby save approximately 320 million a year. The second purpose is to incorporate the directives issued from the European Union. And lastly, the third purpose is to adapt the Danish financial reporting standards to the international financial reporting standards, IFRS. This thesis examines, whether the three purposes has bee fulfilled, by further examination of elected amendments regarding each purpose. The amendments has resulted in fewer accounting and disclosure requirements for small enterprises and the herby following ease to the administrative burden. Some of the amendment seems reasonable, when regarding the group of stakeholders surrounding the enterprise.But in the process of making it easier for the enterprises, the financial report looses important information and security for the stakeholders and society in general. It is also questionable how effective and accurate the AMVAB calculation is, which means that the actual savings might be less than 320 million. Historically, the Danish Parliament has been in the top of the class regarding the incorporation of the directives issued from the EU correctly and at the right time. And this amendment to the Danish Financial Statements Act is no exception. But not all the members of the EU are as timely and correct as Denmark, which why one of the purposes of the directives, comparability in financial reports between small enterprises in EU, might take some time fulfill. The other purpose, to ease the administrative burden of small enterprises, complies with the first purpose to the amendment. Lastly, the third purpose, adapting to IFRS, has been examined through to examples, financial instruments and intangible assets. Recognition and measurements is mostly the same, since both the Danish reporting standards and IFRS originates from the same conceptual framework.The big differences are to be found in the disclosure requirements, where IFRS has far more requirements. The amendments have definitely adapted the Danish standards to the international, but not to the extent that the two are now similar. But the Danish Financial Statement Act has now been adapted, so that the interpretations in continue to be the present and future IFRS, and not IFRS from 2001- 2004, which was the case before. Although the overall conclusion is that the three purposes has been fulfilled,the information value and risk assessment have been compromised in some of the amendments regarding the easing of the financial and administrative burdens, and it is not possible to accommodate all the purposes at the same time. We are still a long way away from being totally comparable to IFRS, but we have come a long way with the amendments and in a degree that makes a good compromise between the needed information level for risk assessment and administrative burdens.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider77