Sökning: "Accounting standard-setting"

Visar resultat 1 - 5 av 9 avhandlingar innehållade orden Accounting standard-setting.

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. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

   Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

   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

4. 3. Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax

   Författare :Anja Hjelström; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   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. 4. 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

7. 5. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

   Författare :Emmeli Runesson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

   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