Prudence and Directive 34 : reality and rhetoric in accounting regulation
Year of publication: |
2021
|
---|---|
Authors: | Alexander, David ; Fasiello, Roberta |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 1, p. 26-42
|
Subject: | capital maintenance | fair value | historical cost | prudence | Stolojan report |
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