Search for dissertations about: "Simon Lundh"
Found 2 swedish dissertations containing the words Simon Lundh.
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1. Application of Principles-based Accounting Standards : the case of internally generated intangibles
Abstract : 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. READ MORE
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2. Implementation of IFRS reporting in Sweden : an interview study
Abstract : 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. READ MORE