Showing 1 - 2 of 2
differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …
Persistent link: https://www.econbiz.de/10005063372
regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …
Persistent link: https://www.econbiz.de/10005187748