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Artiklar av Hanno Kirsch

Expected effects of the Covid-19 pandemic on the IFRS financial statements for the financial year 2020 | Skattenytt akademisk årsskrift/2021

Limitation Periods for Tax Claims in Sweden and Germany | Skattenytt 7-8/2020

Significant changes of the Conceptual Framework (2018) and their potential impacts on IFRS accounting | Skattenytt 7-8/2019

Member State choices of the EU directive 2014/95/EU for the (consolidated) non-financial statement and their transpositions into the national laws – Germany and Sweden as examples | Skattenytt 4/2019

IFRS 16 – The new IFRS rules for lessees and their impacts on financial statement analysis and financial statement policy | Skattenytt 3/2018

Power of discretion in customer contract accounting according to IFRS 15 and its impact on the reliability of managerial ratios and entity classification | Skattenytt 4/2017

The Exposure Draft “Conceptual Framework for Financial Reporting” (ED/2015/3) and its potential impacts on measurement and recognition of measurement gains and losses in the other comprehensive income | Skattenytt 9/2016

Re-Exposure Draft on leases and its potential impacts on the financial and taxation accounting in Sweden | Skattenytt 7-8/2014

ED “Proposed Amendments to the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs)” and the ‘undue cost or effort’ exemption | Skattenytt 11/2014

Management reports according to “Management Commentary – A framework for presentation” | Skattenytt akademisk årsskrift/2013

Financial accounting and tax accounting: Germany and Sweden as examples | Skattenytt 12/2008