Concepts-based accounting standards
Year of publication: |
2022
|
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Authors: | Penno, Mark |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 58.2022, 2, p. 209-232
|
Subject: | Comparability | Concepts-based standards | Consistency | Hysteresis | S-curve | Vagueness | Hysterese | IFRS | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Bilanzrecht | Accounting law | Vergleich | Comparison |
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