An analysis of concepts and evidence on the question of whether IFRS should be conservative
Year of publication: |
2015
|
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Authors: | Barker, Richard ; McGeachin, Anne |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 51.2015, 2, p. 169-207
|
Subject: | Conservatism | IFRS | Conceptual Framework | Recognition | Measurement | Contracting | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | USA | United States |
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