Bridging the GAAP? : IFRS in accounting practice

This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operation...

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Bibliographic Details
Main Author: Hartmann, Berit
Format: Doctoral Thesis
Language:English
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap 2013
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148
http://nbn-resolving.de/urn:isbn:978-91-86345-49-5