TINJAUAN HISTORIS PENYUSUNAN RERANGKA KONSEPTUAL
An accounting conceptual framework can be defined a coherent system of inter-related objectives and fundamentals that should lead to consistent standards that prescribe the nature, function and limits of financial accounting and financial statements.The main reasons for developing an agreed conceptu...
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Format: | Article |
Language: | English |
Published: |
Universitas Jember
2015-03-01
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Series: | Jurnal Akuntansi Universitas Jember |
Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1225 |