The accounting entity, relevance, and faithful representation : linking financial statement notes to the FASB and IASB conceptual frameworks
Year of publication: |
2013
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Authors: | Ruhl, Jack M. ; Smith, Ola M. |
Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 28.2013, 4, p. 1009-1029
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Subject: | not-for-profit | nonprofit | accounting entity | relevance | representational faithfulness | Conceptual Framework | Rechnungswesen | Accounting | Nonprofit-Organisation | Nonprofit organization | IFRS | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Bilanzrecht | Accounting law |
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