Sökning: "Louise Schult"

Hittade 1 uppsats innehållade orden Louise Schult.

  1. 1. Interests and Opinions in Fair Value Accounting: An Examination of Comment Letters

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

    Författare :Torbjörn Magnusson; Louise Schult; [2006]
    Nyckelord :Fair value accounting; FASB; Comment letters; Interest groups; Positive accounting theory;

    Sammanfattning : In this study we examine 93 comment letters that have been submitted on the Financial Accounting Standards Board’s Exposure Draft, a Proposed Statement of Financial Accounting Standards on Fair Value Measurements, below referred to as the Exposure Draft. To keep this study as specific and concrete as possible we have limited it to examine the comments on one of the subjects described in the Exposure Draft, which is the Fair value hierarchy concept. LÄS MER