Sökning: "god redovisningssed"

Hittade 3 avhandlingar innehållade orden god redovisningssed.

  1. 1. Kommunal redovisning : En rättsvetenskaplig studie

    Författare :Per-Ola Wiklander; Stefan Olsson; Eleonor Kristoffersson; Mats Höglund; Jan Bjuvberg; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government accounting; local government accounting act; legal polycentricity; standard-setting; the council for municipal accounting; god redovisningssed; kommunal redovisning; normgivande organ; kompletterande normgivning; rättslig polycentri; RKR; kommunal årsredovisning; Rättsvetenskap; Law;

    Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER

  3. 2. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

    Författare :Peter Nilsson; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

    Sammanfattning : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. LÄS MER

  4. 3. Värdering vid upprättande av kontrollbalansräkning : En aktiebolagsrättslig och redovisningsrättslig studie

    Författare :Sebastian Lindroos-Moll; Stefan Olsson; Eleonor Kristoffersson; Niklas Arvidsson; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Company Law; Accounting Law; Valuation; Capital Deficiency; Balance Sheet for Liquidation Purposes; Aktiebolagsrätt; redovisningsrätt; värdering; kapitalbrist; kontrollbalansräkning; Juridik - Civilrätt; Law - Civil law;

    Sammanfattning : The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.It is stated in Ch. 25, sect. LÄS MER