The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden. (4th May 2017)
- Record Type:
- Journal Article
- Title:
- The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden. (4th May 2017)
- Main Title:
- The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
- Authors:
- Marton, Jan
- Abstract:
- Abstract: 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.
- Is Part Of:
- Accounting in Europe. Volume 14:Number 1/2(2017)
- Journal:
- Accounting in Europe
- Issue:
- Volume 14:Number 1/2(2017)
- Issue Display:
- Volume 14, Issue 1/2 (2017)
- Year:
- 2017
- Volume:
- 14
- Issue:
- 1/2
- Issue Sort Value:
- 2017-0014-NaN-0000
- Page Start:
- 207
- Page End:
- 216
- Publication Date:
- 2017-05-04
- Subjects:
- Sweden -- EU Accounting Directive 2013/34/EU -- IFRS -- SME
Accounting -- Europe -- Periodicals
657.09405 - Journal URLs:
- http://www.tandfonline.com/toc/raie20/current ↗
http://www.tandfonline.com/ ↗ - DOI:
- 10.1080/17449480.2017.1301672 ↗
- Languages:
- English
- ISSNs:
- 1744-9480
- Deposit Type:
- Legaldeposit
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store - Ingest File:
- 199.xml