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- Gustafson, Agneta, 1946-, et al.
(författare)
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Externredovisning i enskilt bolag
- 2016. - 2
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Denna bok beskriver och förklarar externredovisningens logik och teknik. Boken innehåller strukturerade och lättillgängliga exempel och övningar. Boken inkluderar även lösningsförslag till övningsuppgifterna.Stora delar av boken har skapats i utbildningssammanhang och grundar sig på erfarenheter från lärosalen.Boken är lämplig för utbildning vid universitet och högskolor samt annan kvalificerad utbildning. Den vänder sig även till praktiker som vill lära sig eller repetera externredovisning.
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IFRS accounting in progress : from a student perspective
- 2013
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounting.
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- Lundh, Simon, 1980-, et al.
(författare)
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Accounting as a means to legitimacy : the case of internally generated intangibles
- 2023
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this study is to identify the norms that underlie and condition the decisions madeby preparers of financial reports.Design/methodology/approach – This interview-based study illustrates how financial report preparersengage in behaviors linked to the perception of recognition and measurement of internally generatedintangible assets by important stakeholders. All of the companies included in the study adhere toInternational Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.Findings – The authors identify the normative assumptions underlying the recognition and measurementof internally generated intangibles, which are based on concerns of consistency, credibility andreasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarilyrelated to cognitive legitimacy and is not of a moral or pragmatic nature.Originality/value – The study reveals that recognition and measurement of internally generatedintangibles in financial accounting relate to legitimacy. The authors identify specific norms that form thebasis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve asconstraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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