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...
| 主要な著者: | , |
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| フォーマット: | Journal article |
| 出版事項: |
Routledge
2018
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