Search for dissertations about: "Arne Fagerström"

Found 2 swedish dissertations containing the words Arne Fagerström.

2. 1. Group Accounting Across Borders

   Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

   Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE

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

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

   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