Sökning: "how and why are accounting choices being made"

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  1. 1. How and why are Accounting Choices Being Made? A case study concerning accounting choices of component depreciations in Swedish real estate companies

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Ellen Andersson; Angelica Andréasson; [2015-07-06]
    Nyckelord :Accounting choice; component depreciation; institutional forces;

    Sammanfattning : Background and problem discussion A large accounting choice is which depreciation method to use since it has a large impact on the financial statements. In K3 there is a new area, namely component depreciation, which has to be implemented on current assets if they have more than one substantial component. LÄS MER