Last updated on April 19, 2014 at 9:20 EDT

Latest Substance over form Stories

2010-12-07 02:03:23

Researcher Kjell Johansson at the University of Gothenburg, recently presented Sweden's first doctoral thesis in Accounting Law. The thesis deals with the principle 'substance over form' and fair presentation of economic reality in accounting, and his findings may benefit professionals, standard setters and academia alike. The investigation results in a descriptive model "“ the so-called circular flow model "“ and in a descriptive theory on economic reality. The literature on...