Essays about: "Sofie Karlquist"

Found 1 essay containing the words Sofie Karlquist.

  1. 1. Interpreting interpretations - An exploratory study of enforcement authorities' interpretation of IFRS

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

    Author : Sofie Karlquist; Linnea Guhnby; [2018]
    Keywords : IFRS; Enforcement; Epistemic communities; Interpretation differences;

    Abstract : This thesis investigates the identified research gap concerning enforcement of IFRS, in the presence of potential interpretation differences. An exploratory, qualitative case study has been made to analyse one enforcement process in Sweden involving six authorities, forming their opinion on whether the company of interest had violated IAS 39 when valuing its trading portfolio. READ MORE