haku: @indexterm Accounting standards / yhteensä: 876
viite: 79 / 876
| Tekijä: | Hague, I.P.N. (et al.) |
| Otsikko: | New developments in the framework for financial reporting: the role of national standard setters and the Canadian contribution to research on measurement on initial recognition and a framework for disclosure of financial information |
| Lehti: | Journal of international financial management & accounting
2006 : AUTUMN, VOL. 17:3, p. 256-270 |
| Asiasana: | accounting standards financial reporting information disclosure |
| Kieli: | eng |
| Tiivistelmä: | Based on information gathered by the Accounting Standards Board of Canada, this article deals with the developments in the framework for accounting and financial reporting within business enterprises. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are used to discuss the development of global financial reporting standards. |
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