Bridging the GAAP? : IFRS in accounting practice
This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operation...
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Format: | Doctoral Thesis |
Language: | English |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap
2013
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148 http://nbn-resolving.de/urn:isbn:978-91-86345-49-5 |