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IFRS accounting in progress: from a student perspective
Linköpings universitet, Företagsekonomi.
Örebro University, Örebro University School of Business. Företagsekonomi, Linköpings universitet, Linköping, Sweden.ORCID iD: 0000-0003-1176-659x
2013 (English)Collection (editor) (Other academic)
Abstract [en]

Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounting.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press , 2013. , 224 p.
Keyword [en]
Accounting
Keyword [sv]
Redovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-60685ISBN: 978-91-7519-654-1 (print)OAI: oai:DiVA.org:oru-60685DiVA: diva2:1139690
Note

Table of Contents

Editorial: Stefan Schiller

Chapter 1 Fair Value Measurement – The Complexity of Valuation: Eva-Marie Heldesten, Caroline Lagerholm and Susanna Persson

Chapter 2 The challenges of accounting standard convergence– with focus on IFRS and US GAAP: Lina Edqvist, Malin Ekdahl, Madelene Görs and Sarah Pers

Chapter 3 The Role of the Certified Public Accountant in Different Countries: Anna Karlsson, Maria Peiving and Andreas Sandin

Chapter 4 Consolidation of financial statements: Hugo Lilja, Andreas Magnusson, Björn Smedman and Martin Tingvall

Chapter 5 IFRS 11: Moa Ramberg, Martin Rodenberg and Nathalie Thörnqvist

Chapter 6 Lessee Accounting: Emelie Bojmar and Malin Petersson

Chapter 7 Hedge Accounting - Simplified with new rules?: Björn Forsberg, Linus Lindholm, Alexis Muhoza and Mikael Örtenvik

Chapter 8 Revenue Recognition –the past, the present and the future: Erik Fyhrlund, Emma Hedman, Anna Sjögren and Jenni Strand

Chapter 9 Management’s Possibilities to Affect Impairment of Goodwill: Sarah Bengtsson, Fridolf Gustavsson and Ann-Sofie Vedenbrant

Chapter 10 Core and Complexity of Goodwill: Julia Färnemyhr, Anna Gustavsson, Lina Hederberg and Johan Norrman

Available from: 2017-09-08 Created: 2017-09-08 Last updated: 2017-09-11Bibliographically approved

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fulltext(1774 kB)3 downloads
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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf