Standards and concepts
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Valt ämnesområde
Standards and concepts |
| IAS/IFRS (IAS/IFRS) |
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International Accounting Standards Board (=IASB) är en organisation som utfärdar regler för redovisning. Efter godkännande av EU är dessa regler tvingande för börsbolag inom Europeiska unionen. Tidigare rekommendationer från IASB kallas IAS (International Accounting Standards). Nuvarande rekomendationer ges ut under namnet IFRS (International Financial Reporting Standards). |
| Opportionity Cost |
| Accruals concept |
| Swedish Accounting Standars Board |
| Swedish Companies Registration Office |
| Efficiency |
| Entity concept |
| Going concern |
| Prudence concept |
| Going concern |
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IAS/IFRS
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| Substans over form |
| Comparability |
| Lower of cost and market |
| Matching principle |
| Productivity |
| Realization concept |
| Swedish Financial Reporting Board |
| Sale and lease back |
| Substans over form |
| Materiality |
| Annual Accounts Act |
| Owner |