Harmonisation or discord? The critical role of the IASB conceptual framework review
- 31 December 2008
- journal article
- Published by Elsevier BV in Journal of Accounting and Public Policy
- Vol. 27 (6), 495-502
- https://doi.org/10.1016/j.jaccpubpol.2008.09.006
Abstract
No abstract availableKeywords
This publication has 3 references indexed in Scilit:
- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative ViewAbacus, 2008
- Some obstacles to global financial reporting comparability and convergence at a high level of qualityThe British Accounting Review, 2007
- Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1Accounting in Europe, 2007