Comparison with international accounting standards etc.

ESV 2013:21

In this report the Swedish Management Authority (ESV) gives an account of the result of the work on comparing the accounting rules and regulations applied in the Swedish Central Government Annual Report and Consolidated Financial Statement to the ones of the International Accounting Standards (IPSAS and IFRS). Also, the report contains a comparison with other countries, and also a consideration of adjustment of measurement and recognition of assets in the Central Government Annual Report to the priciples of accounting applied in the National Accounts.