Sökning: "Thi Thanh Hien Pham"

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  1. 1. Accounting for Small and Medium Sized Enterprises in Sweden

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Lirong Huang; Lily Budi Indarti; Thi Thanh Hien Pham; [2009]
    Nyckelord :Företagsledning; Management of enterprises; K2 regulations; accounting measurement principles in Sweden; IFRS for SMEs; Fair value accounting; historical cost accounting; management; Business and Economics;

    Sammanfattning : The area of measurement principles is considered one of the most controversial aspects of the Exposure Draft for Small and Medium sized enterprises. Although fair value measurement has been mandated for some assets and liabilities under IFRS for SMEs, the issues of when fair value accounting is appropriate and when is not is still far from resolved. LÄS MER