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The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
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- Marton, Jan, 1964 (author)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen, Redovisning,Department of Business Administration, Accounting
- (creator_code:org_t)
- 2017-03-19
- 2017
- English.
- In: Accounting in Europe. - : Informa UK Limited. - 1744-9499 .- 1744-9480. ; 14:1-2, s. 207-216
- Journal article (peer-reviewed)
Abstract
Subject headings
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- In this paper, the influence of IFRS on Swedish national accounting rules is analyzed. The lawmaker’s and standard setters’ response to EU Accounting Directive 2013/34/EU is studied, as well as the use of IFRS in enforcement. The conclusion is that IFRS have a strong position and legitimacy in Swedish financial reporting.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Keyword
- Sweden
- EU Accounting Directive 2013/34/EU
- IFRS
- SME
Publication and Content Type
- ref (subject category)
- art (subject category)
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