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Title: From rules to principles - Professional judgment in the accounting of housing cooperatives Seminar date: 16 January 2026 Course: FEKH69, Bachelor's thesis in accounting, 15 credits Authors: Samuel Berge, Wilhelm Gustafsson, Ludvig Nicklasson Advisors: Mattias Haraldsson Key words: Housing cooperatives, K3 framework, professional judgement, competence gap, variation Research questi
