The standard-setters’ toolkit : can principles prevail over bright lines?
Darren Henderson, Patricia C. O’Brien
| Year of publication: |
June 2017
|
|---|---|
| Authors: | Henderson, Darren ; O'Brien, Patricia C. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 2, p. 644-676
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| Subject: | Principles-based standards | Rules-based standards | Lease accounting | Bright lines | IFRS | Standardisierung | Standardization | Leasing | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards |