Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Year of publication: |
2006
|
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Authors: | Benston, George J. ; Bromwich, Michael ; Wagenhofer, Alfred |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 42.2006, 2, p. 165-188
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Theorie | Theory | Großbritannien | United Kingdom |
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