The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
Forthcoming in Accounting in Europe, A journal of the European Accounting Association
22 Pages Posted: 8 Mar 2017
Date Written: March 7, 2017
Abstract
In this paper, the influence of IFRS on Swedish national accounting rules is analyzed. The lawmaker’s and standard setters’ response to EU Accounting Directive 2013/34/EU is studied, as well as the use of IFRS in enforcement. The conclusion is that IFRS have a strong position and legitimacy in Swedish financial reporting.
Keywords: Sweden, EU Accounting Directive 2013/34/EU, IFRS, SME
JEL Classification: M41
Suggested Citation: Suggested Citation
Marton, Jan Peter, The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden (March 7, 2017). Forthcoming in Accounting in Europe, A journal of the European Accounting
Association, Available at SSRN: https://ssrn.com/abstract=2928613 or http://dx.doi.org/10.2139/ssrn.2928613
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