The objectives of financial reporting : a historical survey and analysis
Year of publication: |
2013
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Authors: | Zeff, Stephen A. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 43.2013, 4, p. 262-327
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Subject: | conceptual frameworks | conservatism | financial reporting | financial statements | objectives | prudence | standard setting | stewardship | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | IFRS | Bilanzierungsgrundsätze | Accounting standards |
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