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

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

Jan Peter Marton (Contact Author)

University of Gothenburg ( email )

P.O. Box 610
Goteborg, 40530
Sweden

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