The concept of prudence in theory and practice
Tanja Šestanj-Perić, Suzana Keglević Kozjak
Year of publication: |
2020
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Authors: | Šestanj-Perić, Tanja ; Kozjak, Suzana Keglević |
Published in: |
International journal of economic sciences : IJoES. - Brno, Czech Republic : European Research Center, ISSN 1804-9796, ZDB-ID 2700540-9. - Vol. 9.2020, 1, p. 156-178
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Subject: | Accounting standards | Conservatism | Financial reporting | IFRS Conceptual Framework | Prudence | IFRS | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Bilanzrecht | Accounting law |
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