Dahlgren, Jörgen; Nilsson, Sven-Arne - In: Accounting in Europe 9 (2012) 1, pp. 39-59
Since 2005, all listed EU/EFTA companies are obliged to prepare their consolidated statements fully in accordance with the International Financial Reporting Standards (IFRSs). The requirement is a consequence of an EU decision, in Lisbon in March 2000, aiming at improving the flow of capital...
