Browsing by Author "Rehnberg, Pernilla"
Now showing items 1-3 of 3
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COMMENT LETTER ON THE EXPOSURE DRAFT (ED/2009/5) Fair Value Measurement
Marton, Jan; Rehnberg, Pernilla; Runesson, Pernilla (2009-09-30) -
IFRS Implementation in Listed Companies – Identification of Factors Leading to Inconsistent Application
Lundqvist, Pernilla; Marton, Jan; Pettersson, Anna Karin; Rehnberg, Pernilla (2008-06-17)Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The ... -
Redovisning av immateriella tillgångar i samband med förvärvskalkylering - principbaserade redovisningsregler och relevans
Rehnberg, Pernilla (2012-10-26)In recent decades we have moved into an economy that is both knowledge-driven and technology-based. This has resulted in intangible assets representing an increasingly larger proportion of total investments carried out by ...