Sökning: "Isak Partanen Olofsson"

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  1. 1. The implementation of the K3 framework -A study of construction companies' application of K3

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
    Nyckelord :K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

    Sammanfattning : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. LÄS MER