Conservatism, prudence and the IASB's conceptual framework
Richard Barker (Saïd Business School, University of Oxford, Oxford, UK)
| Year of publication: |
June 2015
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|---|---|
| Authors: | Barker, Richard |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 45.2015, 4, p. 514-538
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| Subject: | conceptual framework | conservatism | prudence | IFRS | Konservatismus | Conservatism | Theorie | Theory | Bilanzpolitik | Accounting policy |