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1. 1. Bridging the GAAP? : IFRS in accounting practice

   Författare :Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER