Sökning: "Accounting standard setting"
Visar resultat 1 - 5 av 14 avhandlingar innehållade orden Accounting standard setting.
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. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA
Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER
3. Accounting standard-setting through adaptation: Models and Contextual Factors in the Case of the Swedish Standard K3
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
4. Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax
Sammanfattning : Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. LÄS MER
5. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards
Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER