Essays about: "Redovisningsstandarder"

Showing result 6 - 7 of 7 essays containing the word Redovisningsstandarder.

  1. 6. Valmöjligheter inom IAS 40 : Vad påverkar och hur motiverar svenska fastighetsbolag besluten?

    University essay from IHH, Företagsekonomi

    Author : Erik Johansson; Henrik Johansson; [2005]
    Keywords : Accounting; Investment properties; Redovisning; Förvaltningsfastigheter; IAS 40; Beslutsfattande;

    Abstract : Background – From the 1st of January 2005 should companies, within the EU, listed on a stock market implement International Accounting Standards, IAS. This means among other things that assets can be valued with the fair value model which was not an option before according to Swedish regulations. READ MORE

  2. 7. The International harmonisation process of Accounting Standards

    University essay from Ekonomiska institutionen

    Author : Susanne Fritz; Christina Lämmle; [2003]
    Keywords : Social sciences; Harmonisation; International Accounting Standard Board; IASB; International Accounting Standards; IAS; Standardisation; Accounting Standards; International Accounting.; SAMHÄLLSVETENSKAP;

    Abstract : Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. READ MORE