Did removing prudence from the conceptual framework impact accounting conservatism?
Elaine Conway
| Year of publication: |
2020
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| Authors: | Conway, Elaine |
| Published in: |
International journal of banking, accounting and finance : IJBAAF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1755-3849, ZDB-ID 2471984-5. - Vol. 11.2020, 4, p. 545-587
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| Subject: | conceptual framework | prudence | accounting conservatism | conditional conservatism | unconditional conservatism | IFRS | Konservatismus | Conservatism | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Vorsichtsprinzip | Principle of prudence | Bilanzierungsgrundsätze | Accounting standards |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJBAAF.2020.110309 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012505129