Gaps in the IFRS Conceptual Framework
Author:
Affiliation:
1. Saïd Business School, Oxford University, Oxford, UK
2. Deloitte and Touche Tohmatsu Ltd, London, UK
3. Department of Accounting and Finance, University of Auckland, Auckland, New Zealand
Publisher
Informa UK Limited
Subject
Finance,Accounting,Business and International Management
Link
https://www.tandfonline.com/doi/pdf/10.1080/17449480.2018.1476771
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1. Conservatism, prudence and the IASB's conceptual framework
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