Essays about: "Lukas Enwall"

Found 1 essay containing the words Lukas Enwall.

  1. 1. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

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

    Author : Ronja Bjurulf; Lukas Enwall; [2018]
    Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

    Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE