Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4227"
  #_source: array:26 [
    "id" => "4227"
    "slug" => "the-role-of-conceptual-frameworks-in-accounting-standard-setting"
    "yearMonth" => "2013-09"
    "year" => "2013"
    "title" => "The Role of Conceptual Frameworks in Accounting Standard-Setting"
    "description" => "VAN MOURIK, C. et WALTON, P. (2013). The Role of Conceptual Frameworks in Accounting Standard-Setting. Dans: <i>The Routledge Companion to Accounting, Reporting and Regulation</i>. 1st ed. Routledge, pp. 113-127."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "WALTON Peter"
        "bid" => "B00000527"
        "slug" => "walton-peter"
      ]
      1 => array:1 [
        "name" => "VAN MOURIK C."
      ]
    ]
    "ouvrage" => "The Routledge Companion to Accounting, Reporting and Regulation"
    "keywords" => []
    "updatedAt" => "2021-09-06 14:06:32"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "113-127"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Chapitres"
      "en" => "Book chapters"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting."
      "en" => "This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-22T01:21:46.000Z"
    "docTitle" => "The Role of Conceptual Frameworks in Accounting Standard-Setting"
    "docSurtitle" => "Chapitres"
    "authorNames" => "<a href="/cv/walton-peter">WALTON Peter</a>, VAN MOURIK C."
    "docDescription" => "<span class="document-property-authors">WALTON Peter, VAN MOURIK C.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2013</span>"
    "keywordList" => ""
    "docPreview" => "<b>The Role of Conceptual Frameworks in Accounting Standard-Setting</b><br><span>2013-09 | Chapitres </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">The Role of Conceptual Frameworks in Accounting Standard-Setting</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.982854
  +"parent": null
}