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| Tekijä: | Agrawal, S. P. Jensen, P. H. Meador, A. L. |
| Otsikko: | An international comparison of conceptual frameworks of accounting |
| Lehti: | International Journal of Accounting Education and Research
1989 : VOL. 24:3, p. 237-249 |
| Asiasana: | ACCOUNTING STANDARDS ACCOUNTING PROFESSION FINANCIAL STATEMENTS |
| Kieli: | eng |
| Tiivistelmä: | 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