Sökning: "Alexander Arvidson"

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  1. 1. Definitionen av ett Investment Entity - En studie av de underliggande kriterierna i ED/2011/4 Investment Entities utifrån princip- och regelbaserad redovisningsteori

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Alexander Arvidson; Henrik Lindquist; [2012]
    Nyckelord :Investment Entities; Principles; Rules; IASB;

    Sammanfattning : Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. LÄS MER