Characteristics of accounting standards and SEC review comments
Year of publication: |
2013
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Authors: | Boone, Jeffery P. ; Linthicum, Cheryl L. ; Poe, April |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 4, p. 711-736
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Subject: | Securities and Exchange Commission | comment letter | Generally Accepted Accounting Principles | principles-based | rules-based | Bilanzierungsgrundsätze | Accounting standards | Finanzmarktaufsicht | Financial supervision |
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