Komponentavskrivning inom kommunal redovisning : Nytt explicit krav från och med år 2014

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introd...

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Bibliographic Details
Main Authors: Österberg, Cecilia, Claesson, Ellen
Format: Others
Language:Swedish
Published: Högskolan i Skövde, Institutionen för handel och företagande 2014
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9651