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1. 1. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Simon Lind; David Scherling; [2014-06-17]
   Keywords : K3; component depreciation; real estate; municipal company;

   Abstract : Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for tangible assets to be divided into components if the difference in consumption of the components was likely to be significant. READ MORE