Discourses surrounding the evolution of the IASB/FASB conceptual framework: What they reveal about the “living law” of accounting
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010).In this article, we focus on two of the key issues addressed in Chap...
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| Format: | Article |
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Elsevier B.V.
2013
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