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Determination of accounting standards and participation
Christensen, John - 1981
Persistent link: https://www.econbiz.de/10001996755
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Economic theory of financial reporting regulation
Christensen, John Asmus; Frimor, Hans - In: The Routledge companion to accounting, reporting and …, (pp. 228-245). 2014
Persistent link: https://www.econbiz.de/10010126637
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The FASB's Conceptual Framework for Financial Reporting : A Critical Analysis by the American Accounting Association's Financial Accounting Standards Committee
Benston, George J. - 2013
This paper addresses the issues that confront the FASB and IASB in developing a new conceptual framework document. First, we suggest characteristics that a conceptual framework ought to exhibit. Most of these suggestions are based on our critique of the existing framework and the FASB-IASB work...
Persistent link: https://www.econbiz.de/10013080613