Published by SIR
From its earliest days, scientific publishing has been central to SSE and the Stockholm School of Economics Institute for Research (SIR). Sharing the results of our researchers’ work remains a key priority for the Institute.
Search for SIR publications on Research Hub
The Research Hub repository preserves and provides access to the research and creative output of the Stockholm School of Economics faculty and research units.
Books published by SIR
Printed research publications are distributed by Stockholm School of Economics Institute for Research (SIR) and can be ordered as described below.
Invoice Order
The invoice will be sent together with the publication. The amount due should be paid to our bank account in Sweden within 30 days.
By mail
SSE Institute for Research (SIR)
Box 6501
SE-113 83 Stockholm
SWEDEN​
By e-mail
sir@hhs.se
The publications are published in the language indicated by the title.
Total Price = Publication Price + (VAT) + Postage
For questions regarding order and payment methods, please contact:
Johan Söderholm, SIR
Telephone: +46 (0)8 736 94 42
E-mail: sir@hhs.se
-
"Financial accounting – a user view" Niclas Hellman & Walter Schuster
Niclas Hellman & Walter Schuster, SIR 2025We have a user view on financial accounting and reporting, and the aim of this book is to improve your ability to use information in financial statements to assess the performance and financial position of a firm. The intended learning outcomes are that you should (1) master relevant accounting methods in a business context, (2) be able to calculate their effects on financial statements, and (3) relate an analysis of the outcomes of different methods to their underlying rationales.
The book comprises four parts.
In Part I, we examine two different approaches to historical cost accounting: first the revenue/expense approach, then the asset/liability approach. Next, we apply these approaches to a firm’s sales of goods and services and compare relevant accounting methods for revenue recognition.
In Part II, we contrast historical cost accounting with current value accounting. Within current value accounting, we identify three alternatives to historical cost accounting: present value accounting (PVA), selling price accounting (SPA), and replacement cost accounting (RCA).
In Part III, we shift focus to the financing of the firm. We begin by examining operating liabilities, which serves as a bridge from Part II. Next, we cover financial obligations and financial assets (chapter 9). Finally, we evaluate financial instruments with characteristics of both debt and equity, as well as cash- and equity-settled incentive programmes.
In Part IV, we explore the role of conceptual frameworks and financial statement presentation in the financial accounting process. Additionally, we examine the development of other contents in annual reports, with particular focus on sustainability reporting.
Price
350 SEK + postage for 1 copy
325 SEK + postage for 10 copies
300 SEK + postage for 25 copiesOrder
publications@hhs.se