Improving consistency in interpreting SFAS 5 probability phrases

Ning Du; Kevin T. Stevens; John E. McEnroe

Year of publication:	2011
Authors:	Du, Ning ; Stevens, Kevin T. ; McEnroe, John E.
Published in:	Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 23.2011, 1, p. 67-70
Subject:	Bilanzierungsgrundsätze \| Accounting standards \| Steuervergünstigung \| Tax incentive \| Bilanzielle Bewertung \| Accounting valuation \| Standardisierung \| Standardization

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