An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
Year of publication: |
2013
|
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Authors: | McEnroe, John E. ; Sullivan, Mark |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 25.2013, 2, p. 196-207
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Subject: | IFRS | U.S. GAAP | Rules-based accounting principles | Principles-based-accounting principles | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Großbritannien | United Kingdom | Betriebliche Finanzwirtschaft | Managerial finance |
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