Tillämpningen av IFRS 3 i Storbritannien, Tyskland och Sverige : En undersökning av hur rörelseförvärv redovisas
In the year 2005 it became mandatory for listed companies in the EU to apply IFRS in their consolidated financial statements. The purpose of IFRS is to create harmonization and to facilitate the comparison of financial statements between countries for investors. Previous studies have shown that the...
Main Authors: | , |
---|---|
Format: | Others |
Language: | Swedish |
Published: |
Södertörns högskola, Institutionen för samhällsvetenskaper
2016
|
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30361 |