Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Year of publication: |
2011-06
|
---|---|
Authors: | Le Manh, Anne ; Ramond, Olivier |
Institutions: | Université Paris-Dauphine (Paris IX) |
Subject: | Conceptual Framework | IASB and FASB 2010 Joint Conceptual Framework | Financial Reporting Objectives | Performance Reporting | Due Process | Users |
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