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|Title:||Accounting of intangibles under IFRS - A comparative study of Sweden and Australia|
|Series/Report no.:||Externredovisning och företagsanalys|
|Abstract:||Background: In 2002, both Sweden and Australia announced that they would to adopt the International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), for reporting periods beginning on or after 1 January 2005. Prior to the execution of a single set of standards in 2005, the two countries had different accounting traditions. Within the IFRS one standard has been frequently discussed namely “IAS 38- intangible asset”. This standard altered th... more|
|Appears in Collections:||Magisteruppsatser Företagsekonomiska institutionen|
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