On the conceptual foundations of financial reporting
Year of publication: |
October 2017
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Authors: | Dichev, Ilia D. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 6, p. 617-632
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Subject: | conceptual foundations | balance sheet model | income statement model | standard setting | Theorie | Theory | Bilanz | Balance sheet | IFRS |
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