Performancerapportering i det eksterne regnskab: Med udgangspunkt i IFRS

Abstract

Performance reporting is a central term in most companies’ internal and external financial reporting. This master’s thesis focuses on performance reporting through the central financial statements in the external financial report. The subject is considered with reference to the regulation developed by the International Financial Standards Board (IASB) called International Financial Reporting Standards (IFRS). Performance reporting in the external financial report is defined as consisting of the following three dimensions:  Rules of Purpose  Reporting Model  Format Firstly, a framework consisting of relevant questions to address the three dimensions in a performance reporting model is developed and parallels are drawn between the listed dimensions of performance reporting and the IASB’s current regulation and standard development projects. The IASB performance reporting model is characterised on the basis of the three defined dimensions by involving the rules of related current standards and ongoing projects. Secondly, the theses of three relevant accounting researchers regarding performance reporting are involved to add different academic perspectives to the subject. Each of the three accounting research-ers has developed an introduction to performance reporting from a different angle compared to the IASB model. All the performance reporting model proposals have a starting point in one of the three dimensions from the previously defined framework. Further, they all involve parts of the other dimen-sions from the framework. The performance reporting models introduced by the three accounting researchers are compared and evaluated. The models have appreciable differences with plenty of strengths worth mentioning, but also with certain weaknesses. Thirdly, the developed framework for performance reporting is applied as a method of giving relevant suggestions for developing the current IASB model. This is not meant to be a unique solution for a performance reporting model, but an illustration of the relevant structure of the development proc-ess. Finally, an aggregated conclusion of the subject of this master’s thesis is presented. In general, there is room for improvement in the current regulation related to the IASB performance reporting model, and the developed framework of this thesis can be seen as a relevant tool for structuring the process.