The purpose of this research is to determine the impact of material differences in the conceptual framework of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) on the financial statements
Based on concerns regarding the usefulness of the current format of the financial statements to assi...
Abstract: The International Accounting Standards Board (hereafter IASB) has stated in the 2010 versi...
The International Accounting Standards Board updated the conceptual framework for financial reportin...
Following the creation of a set of concepts, principles and generally accepted international account...
In recent years there has been a growing recognition in the accounting profession that given the spe...
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this ...
Internationally, there are two organizations which play a significant role in the field of financial...
Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB an...
A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IF...
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standa...
The purpose of this study was to obtain the opinions of future users of the financial statements: cu...
The American Financial Accounting Standards Board (FASB) and the International Accounting Standards ...
The purpose of this study was to obtain the opinions of future users of the financial statements: cu...
Basedon concerns regarding the usefulness of the current format of the financialstatements to assist...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
Based on concerns regarding the usefulness of the current format of the financial statements to assi...
Abstract: The International Accounting Standards Board (hereafter IASB) has stated in the 2010 versi...
The International Accounting Standards Board updated the conceptual framework for financial reportin...
Following the creation of a set of concepts, principles and generally accepted international account...
In recent years there has been a growing recognition in the accounting profession that given the spe...
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this ...
Internationally, there are two organizations which play a significant role in the field of financial...
Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB an...
A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IF...
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standa...
The purpose of this study was to obtain the opinions of future users of the financial statements: cu...
The American Financial Accounting Standards Board (FASB) and the International Accounting Standards ...
The purpose of this study was to obtain the opinions of future users of the financial statements: cu...
Basedon concerns regarding the usefulness of the current format of the financialstatements to assist...
The importance of harmonization of accounting atandards is now widely accepted all over the world. T...
Based on concerns regarding the usefulness of the current format of the financial statements to assi...
Abstract: The International Accounting Standards Board (hereafter IASB) has stated in the 2010 versi...
The International Accounting Standards Board updated the conceptual framework for financial reportin...