Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Year of publication: |
2009
|
---|---|
Authors: | Benston, George J. ; Bromwich, Michael ; Wagenhofer, Alfred |
Published in: |
Accounting theory ; Vol. 4. - Los Angeles, Calif. [u.a.] : Sage. - 2009, p. 95-118
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Theorie | Theory | USA | United States | Großbritannien | United Kingdom |
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