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...

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Detalhes bibliográficos
Main Authors: Barker, R, Teixeira, A
Formato: Journal article
Publicado em: Routledge 2018