search query: @author Agrawal, S. P. / total: 6
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Author:Agrawal, S. P.
Jensen, P. H.
Meador, A. L.
Title:An international comparison of conceptual frameworks of accounting
Journal:International Journal of Accounting Education and Research
1989 : VOL. 24:3, p. 237-249
Index terms:ACCOUNTING STANDARDS
ACCOUNTING PROFESSION
FINANCIAL STATEMENTS
Language:eng
Abstract:Review of the development of accounting standards and practice, efforts in other countries to unify a conceptual statement of accounting, similarities and differences in these efforts, interrelationships and principal qualitative characteristics of financial statements. Developments in the US, UK, Canada, and Australia. International developments.
SCIMA record nr: 74521
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