Amat, Oriol; Blake, John; Oliveras, Ester - Department of Economics and Business, Universitat … - 1999
In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …
