The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden

Jan Marton

Accounting in Europe, 2017, vol. 14, issue 1-2, 207-216

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.

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:taf:acceur:v:14:y:2017:i:1-2:p:207-216

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DOI: 10.1080/17449480.2017.1301672

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