Sökning: "Accounting Law"
Visar resultat 1 - 5 av 33 avhandlingar innehållade orden Accounting Law.
1. Kommunal redovisning : En rättsvetenskaplig studie
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
2. Värdering vid upprättande av kontrollbalansräkning : En aktiebolagsrättslig och redovisningsrättslig studie
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
3. Ägande & värde av utsläppsrätter och andra liknande handelsobjekt : en sakrättslig, redovisningsrättslig och skatterättslig studie
Sammanfattning : The objective of the dissertation is to examine national legal issues arising with the enactment of emissions allowances, electricity certificates and other similar trading objects. Several of the issues identified in this dissertation have their origins in the same problems that arose with the enactment of the legislation regarding promissory notes in the 1910’s and the legislation concerning the digitalization/dematerialization of financial instruments in the 1980’s. LÄS MER
4. Substance over form - en redovisningsrättslig studie
Sammanfattning : .... LÄS MER
5. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity
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