Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Year of publication: |
August 2015
|
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Authors: | Brouwer, Arjan ; Hoogendoorn, Martin N. ; Naarding, Ewout |
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. 45.2015, 5, p. 547-571
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Subject: | conceptual framework | balance sheet approach | assets | liabilities | IFRS | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards |
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