Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it...
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Format: | Others |
Language: | Swedish |
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Linköpings universitet, Ekonomiska institutionen
2004
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2129 |