3 uppsatser
väsentlighetsbegreppet och justeringsposter
… yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the …
Background: Sweden’s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is …
Teoretisk grund och praktisk betydelse
… has support in IAS 11, but in Sweden the use of it has also developed through Swedish GAAP according to the needs of the Swedish construction companies. The method can be seen as a part of ”reasonable conservatism” in financial statements.
