Valt ämnesområde Standards and concepts

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Opportionity Cost

Accruals concept

Swedish Accounting Standars Board

Swedish Companies Registration Office

Efficiency

Entity concept

Going concern

Prudence concept

Going concern

IAS/IFRS

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