Kovanicová, Dana - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 7-19
In response to the sharp criticism of rules-based financial accounting standards as is presented especially by Sarbanes-Oxley Act of 2002, the U.S. Securities and Exchange Commission require the setters of these standards to accept principles-based strategy or ´objectivesoriented’ strategy....