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GAAP 1 accounting standards 1 ambiguity 1 convergence 1 formalisation 1 proprietary languages 1 pseudocode 1 software development 1
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Krahel, J.P. 1 Vasarhelyi, Miklos A. 1
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International Journal of Economics and Accounting 1
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Digital standard setting: the inevitable paradigm
Vasarhelyi, Miklos A.; Krahel, J.P. - In: International Journal of Economics and Accounting 2 (2011) 3, pp. 242-254
discuss two examples of the application of pseudocode to pre- and post-codification accounting standards. …
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