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