Analysis of opinions issued in comment letters on the term prudence
Since 2001, the International Accounting Standards Board (Iasb) has worked to revise the Conceptual Framework (CF). Therefore, it has issued Discussion papers (DP), aiming to collect the stakeholders’ opinions about different aspects of the CF. One of the aspects discussed is the inclusion or not of...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2015-06-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1231 |