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Accounting of intangibles under IFRS - A comparative study of Sweden and Australia


Please use this identifier to cite or link to this item: http://hdl.handle.net/2077/4648

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Title: Accounting of intangibles under IFRS - A comparative study of Sweden and Australia
Authors: Ekberg, Martin
Lindgren, Linus
Issue Date: 27-Jun-2007
Degree: Student essay
Series/Report no.: Externredovisning och företagsanalys
06-07-119M
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
URI: http://hdl.handle.net/2077/4648
Appears in Collections:Magisteruppsatser Företagsekonomiska institutionen

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