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1. 1. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

   Författare :Anna Karin Pettersson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

   Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER