haku: @indexterm Accounting standards / yhteensä: 876
viite: 66 / 876
Tekijä:Osborne, J.
Otsikko:Good in principle
Lehti:Accountancy
2007 : NOV. VOL. 140:1371, p. 74-75
Asiasana:accounting standards
financial reporting
Kieli:eng
Tiivistelmä:IFRS 2 is an example of good principles strangled by rules. This article explains why the author would like to see the IASB living up to its commitment to write standards based on principles.
SCIMA tietueen numero: 267330
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