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