The purpose of financial reporting : the case for coherence in the conceptual framework and standards
David B. Sutton, Carolyn J. Cordery, and Tony van Zijl
| Year of publication: |
2015
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|---|---|
| Authors: | Sutton, David B. ; Cordery, Carolyn ; Van Zijl, Tony |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 51.2015, 1, p. 116-141
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| Subject: | Accounting conceptual frameworks | Conceptual coherence | Financial accounting standards setting | IFRS | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011402559