Gaps in the IFRS Conceptual Framework
The stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the Framework a...
| Hauptverfasser: | , |
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| Format: | Journal article |
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Routledge
2018
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