Browsing Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen by Subject "Accounting choice, accounting practice, consistent application,"
Now showing items 1-1 of 1
-
Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i Europeiska rederier
(2015-02-12)national Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of ...