Sökning: "Emma Maesel"

Hittade 1 uppsats innehållade orden Emma Maesel.

  1. 1. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Johanna Lindberg; Emma Maesel; [2014-06-17]
    Nyckelord :Housing cooperative association; progressive depreciation; depreciation methods; K2 K3; accounting norms and practice; Sweden;

    Sammanfattning : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. LÄS MER