Sökning: "Simon Lundh"

Hittade 2 avhandlingar innehållade orden Simon Lundh.

  1. 1. Application of Principles-based Accounting Standards : the case of internally generated intangibles

    Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

    Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

  2. 2. Implementation of IFRS reporting in Sweden : an interview study

    Författare :Simon Lundh; Arne Fagerström; Lars Lindkvist; Lars Hassel; Department of Management and Engineering Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business Studies; Företagsekonomi;

    Sammanfattning : In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. LÄS MER