The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden

In this paper, the influence of IFRS on Swedish national accounting rules is analyzed. The lawmaker's and standard setters' response to EU Accounting Directive 2013/34/EU is studied, as well as the use of IFRS in enforcement. The conclusion is that IFRS have a strong position and legitimacy in Swedish financial reporting

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Year of publication:	2017
Authors:	Marton, Jan Peter
Publisher:	[2017]: [S.l.] : SSRN
Subject:	IFRS \| Schweden \| Sweden \| Volkswirtschaftliche Gesamtrechnung \| National accounts

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Extent:	1 Online-Ressource (22 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Forthcoming in Accounting in Europe, A journal of the European Accounting Association Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 7, 2017 erstellt
Other identifiers:	10.2139/ssrn.2928613 [DOI]
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012961594