Essays about: "Karolina Levin"

Found 1 essay containing the words Karolina Levin.

  1. 1. International Financial Reporting Standards - Effects on Swedish taxation

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Karolina Levin; [2006]
    Keywords : IFRS; accounting; taxation; linkage; unrealized gains;

    Abstract : The aim of this thesis is to examine the legal situation with regard to the IFRS-transition in Sweden. Sweden has a close linkage between accounting and taxation, which means that accounting rules have a material impact on taxation. IFRS currently applies only on group level, and the group is not subject to tax. READ MORE