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Ekonomisk rapportering, bokslut / årsredovisning
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The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of …
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on …
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial …
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the …