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IAS 10 Events after the Reporting Period Problematized: Some Questions Regarding the Standard’s (Read by its Letter) Understandability
Linköpings universitet, Affärsrätt.ORCID-id: 0000-0002-0147-8845
2018 (engelsk)Inngår i: Skattenytt, ISSN 0346-1254, s. 3-35Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Events after the reporting period is an interesting phenomenon, as they areboth very common and can be tricky to address correctly. Yet, quite surprisingly,not much research has been carried out on how to interpret the rulesregarding events after the reporting period. This article is written from a legalperspective, with the purpose of looking closely at the wording of the IAS 10, inorder to discuss if, or to what extent, it is clear enough to (as far as possible) givethe management of a business (or auditors, courts etc.) sufficient clarity onhow to handle events after the reporting period – or if, and if so how, the rulesare unclear. Some hints de lege ferenda (what improvements could be made inthe standard?) are also given, with the purpose of making the IAS 10 clearer.

sted, utgiver, år, opplag, sider
Visby, Sweden: Skattenytt Förlags AB , 2018. s. 3-35
Emneord [en]
events after the reporting period; post balance sheet events; legal interpretation; legal predictability; legal clarity; decisive moment
HSV kategori
Identifikatorer
URN: urn:nbn:se:oru:diva-79304OAI: oai:DiVA.org:oru-79304DiVA, id: diva2:1387591
Forskningsfinansiär
Torsten Söderbergs stiftelse
Merknad

Ingår i Skattenytt: Akademisk årsskrift 2018

Tilgjengelig fra: 2020-01-22 Laget: 2020-01-22 Sist oppdatert: 2020-01-22

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