Year
2013
Authors
WALTON Peter, VAN MOURIK C.
Abstract
This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting.
VAN MOURIK, C. et WALTON, P. (2013). The Role of Conceptual Frameworks in Accounting Standard-Setting. Dans: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 113-127.