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Swedish Accounting Regulations V S Canadian

Swedish Accounting Regulations V.S Canadian Regulations

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Title: Swedish Accounting Regulations V.S Canadian Regulations

Essay Details:

Subject: Business

Author: Helen H

Date: August 11, 2015

Level: University

Grade: B

Length: 5 / 1231

Essay text:

Sweden implemented EC directives in its legislation in 1995, and the directives were given legal status on December 31, 1996. Under the EC, member states were to abide by International Accounting Standards (IAS) beginning in the 2005FY; however, this change was not all that drastic for Swedish entities seeing as many Swedish standards were direct translations of IAS. Therefore, while the use of IAS was not compulsory until 2005, many of the IAS standards were already partly being used going as far back as 1991, and several IAS were directly translated by 2001. In order to comply with the unique situation of Sweden, and all individual EC members, minor national changes were permitted to IAS...

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