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Artiklar av Johan Lorentzon

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

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

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