Sökning: "de facto harmonization"

Hittade 1 avhandling innehållade orden de facto harmonization.

  1. 1. Tillämpning av redovisningsnormer

    Författare :Pernilla Lundqvist; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

    Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER