Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting
Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding
| Year of publication: |
August 2015
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|---|---|
| Authors: | Brouwer, Arjan ; Hoogendoorn, Martin N. ; Naarding, Ewout |
| 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. 45.2015, 5, p. 547-571
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| Subject: | conceptual framework | balance sheet approach | assets | liabilities | IFRS | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Bilanz | Balance sheet |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2015.1048769 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011412707