Implementing the EU accounting directives in Sweden — practitioners' views

The International Journal of Accounting - Tập 34 - Trang 421-438 - 1999
John Blake1, Hilary Fortes2, Catherine Gowthorpe1, Mari Paananen3
1University of Central Lancashire, UK
2Middlesex University Business School, UK
3Gothenburg School of Economics, UK

Tài liệu tham khảo

Blake, J., Gowthorpe, C., Paananen, M., 1998. Gendered Attitudes to Accounting Regulation — Some Evidence from Swedish Audit Practitioners, Paper presented at the Tenth Asian Pacific Accounting Conference, Maui, October. Burnett, 1975, The Harmonisation of Accounting Principles in the Member Countries of the Economic Community, The International Journal of Accounting, 23 Choi, 1992 Davidson, 1966, A Measure of the Impact of Some Foreign Accounting Principles, Journal of Accounting Research, 208 Gandemo, 1992, Utveckling av Redovisning och Beskattning, Balans, 2, 36 Gometz, 1987, Civilrättsliga Redovisningsregler och Skatterätten, Balans, 11, 15 Hesselman, 1991, Beskattningen, Skall Den Utgå från God Redovisningssed?, Balans, 6–7, 92 Hofstede, 1984 Jönsson, 1995, Sweden Malmström, 1985, Sambandet Redovisning-Beskattning Diskuteras i Bokföringsnämnden, Balans, 3, 4 Rivera, 1994, The Recent Economic Developments in Spain and the Implementation of EU Directives on Accounting, 149 Rundfelt, 1993, Standard Setting in Sweden: A New Regime, European Accounting Review, 585, 10.1080/09638189300000054 Stamp, 1973, The EEC and European Accounting Standards: A Straitjacket or a Spur?, Accountancy, 9 Thorell, 1989, Skatterättens Periodiseringsregler, Skattenytt, 580 Troberg, 1992, Recent Developments in Financial Reporting in Finland, 5, 22 Turley, 1983, International Harmonization of Accounting: The Contribution of the EEC Fourth Directive on Company Law, The International Journal of Accounting, 13 Van Hulle, 1993, Harmonization of Accounting Standards in the EC — Is it the Beginning or is it the End?, European Accounting Review, 2, 387, 10.1080/09638189300000035 von Bahr, 1991, Beskattning, God Redovisningssed och Domstolpraxis, Skattenytt, 12, 745 Westermark, 1989, Inkomstbegreppet och Sambandet Mellan Redovisning och Beskattning, Skattenytt, 656 Zeff, 1984, The Curious Accounting Treatment of the Swedish Government Loan to Uddeholm, Accounting Review, 342