Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Värdering vid upprättande av kontrollbalansräkning: En aktiebolagsrättslig och redovisningsrättslig studie
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).ORCID iD: 0000-0003-0433-7949
2020 (Swedish)Doctoral thesis, monograph (Other academic)Alternative title
Valuation in Drawing up Balance Sheet for Liquidation Purposes : A Judicial Study of Limited Company Accounting Procedures (English)
Abstract [en]

The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.

It is stated in Ch. 25, sect. 13, Swedish Companies Act (SCA), that the board is under the obligation to draw up a balance sheet for liquidation purposes without delay when there is reason to expect that the company's own capital is less than half of the registered shareholder equity. Balance sheet for liquidation purposes shall be drawn up pursuant to applicable law on annual reports, but in calculating its own assets a number of adjustments may be made. The study focuses on the meaning of valuation consistent with the generally accepted accounting principles (Swedish GAAP), and reporting assets at net realisable value.

In the 1970s, it was stated that the Swedish GAAP was an actual existing praxis in a qualitatively representative circle of parties under duty to keep accounts, an identified praxis among the actors. This description is far from the present situation as it is specifically stated in the general guidelines issued by the Swedish Accounting Standards Board (BFN) that private companies must comply with their guidelines.

Among other things in this study, the role of the guidelines issued by the BFN are investigated and analysed in terms of their constitutional status regarding norm setting. The study includes a comparison of the Danish, Norwegian and Finnish rules on “serious loss” of the subscribed capital.

One conclusion is that, under the current Swedish regulations regarding obligation to liquidate due to capital deficiency, there is room for changes which would reduce the distance between intended functions and the wording of the law. A more long-term solution, however, would require a total review of capital protection rules.

Abstract [sv]

Föremålet för undersökningen är värdering vid upprättande av kontrollbalansräkning enligt 25 kap. 13–14 §§ aktiebolagslagen. En kontrollbalansräkning ska genast upprättas när det finns skäl att anta att bolagets eget kapital understiger hälften av det registrerade aktiekapitalet. Vid beräkningen av det egna kapitalets storlek får bland annat justeringar förenliga med god redovisningssed göras. Tillgångar får även redovisas till nettoförsäljningsvärde.

I studien undersöks bland annat utvecklingen av god redovisningssed och betydelsen detta har haft för värdering i kontrollbalansräkningen. Bokföringsnämndens allmänna råd, särskilt K-regelverken, spelar en viktig roll och de allmänna rådens konstitutionella status i normgivningshänseende utreds. För att kontrastera de svenska reglerna och ge ytterligare substans åt uttalanden de lege ferenda undersöks och analyseras vidare kapitalbristreglerna i Finland. Den finländska lagen utgör med sin gemensamma historia och nutida förändringar ett intressant jämförelseobjekt till den svenska regleringen.

I slutsatserna anges bland annat att skyddet av borgenärer framträder som den främsta av reglernas avsedda funktioner, men att detta inte återspeglas i reglernas konstruktion och tillämpning.

Place, publisher, year, edition, pages
Karlstad: Karlstads universitet, 2020. , p. 419
Series
Karlstad University Studies, ISSN 1403-8099 ; 2020:16
Series
Rättsvetenskapliga studier vid Karlstads universitet ; 2
Keywords [en]
Company Law, Accounting Law, Valuation, Capital Deficiency, Balance Sheet for Liquidation Purposes
Keywords [sv]
Aktiebolagsrätt, redovisningsrätt, värdering, kapitalbrist, kontrollbalansräkning
National Category
Law (excluding Law and Society)
Research subject
Law - Civil law
Identifiers
URN: urn:nbn:se:kau:diva-77104ISBN: 978-91-7867-099-4 (print)ISBN: 978-91-7867-109-0 (electronic)OAI: oai:DiVA.org:kau-77104DiVA, id: diva2:1404740
Public defence
2020-04-17, 11D257 Agardhsalen, Universitetsgatan 2, Karlstad, 10:00 (Swedish)
Opponent
Supervisors
Funder
Torsten Söderbergs stiftelse, R13/12Available from: 2020-03-27 Created: 2020-02-28 Last updated: 2020-10-20Bibliographically approved

Open Access in DiVA

fulltext(3595 kB)4613 downloads
File information
File name FULLTEXT01.pdfFile size 3595 kBChecksum SHA-512
ec447b02f9fd9d0ccd67ea9bce91a6c4ad4ef4efeb1ccd1bd159b1dbaa4ecd9e7aefd32779229bece5abde7488e222dadd645d6928ebb18803f0612d5b368d68
Type fulltextMimetype application/pdf
Forskningspodden med Sebastian Lindroos-Moll(40509 kB)95 downloads
File information
File name AUDIO01.mp3File size 40509 kBChecksum SHA-512
272cf285dc7261c4f3d2749e40b80b43ed3dbccb16bbf760972a667c2925e98c4a047ed3c15522105c763684b313fd628c9d09305f727ddea271f6b500c8c5bd
Type audioMimetype audio/mpeg

Authority records

Lindroos-Moll, Sebastian

Search in DiVA

By author/editor
Lindroos-Moll, Sebastian
By organisation
Karlstad Business School (from 2013)
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar
Total: 4617 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
Total: 5587 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf