Sökning: "Tina Sigonius"

Hittade 1 avhandling innehållade orden Tina Sigonius.

1. 1. Accounting standard-setting through adaptation: Models and Contextual Factors in the Case of the Swedish Standard K3

   Författare :Tina Sigonius; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Back cover text: As an alternative to drafting standards from scratch, many accounting standard-setters make use of existing standards. Thereby, they adopt an existing standard or use an existing standard as a model subject to adaptation. In national accounting standard-setting, adoption typically proves neither desirable nor possible. LÄS MER