Konflikterna mellan IFRS for SMEs och Årsredovisningslagen

Konflikterna mellan IFRS for SMEs och Årsredovisningslagen

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent...

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Bibliographic Details
Main Authors: Furuhammar, Robin, Färlin, Joel
Format: Others
Language:Swedish
Published: Linköpings universitet, Företagsekonomi 2010
Subjects:
IFRS for SMEs
the Annual Reports Act
conflict
balance sheet approach
income statement approach
Årsredovisningslagen
konflikter
balansräkningsansats
resultaträkningsansats
Business studies
Företagsekonomi
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-60529

Internet

http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-60529

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