Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 101-118). 2021
It has been said that standards issued by the International Accounting Standards Board (IASB) are more congruent with a principles-based approach to standards setting than those of the Financial Accounting Standards Board (FASB). Revelations concerning accounting manipulations at Enron Corp.,...
