How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases
Author:
Affiliation:
1. Auckland University of Technology
Publisher
American Accounting Association
Subject
General Medicine
Reference46 articles.
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3. André, P. A. Cazavan-Jeny, W. Dick, C. Richard, and P. Walton. 2009. Fair value accounting and the banking crisis in 2008: Shooting the messenger. Accounting in Europe 6 ( 1): 3– 24. https://doi.org/10.1080/17449480902896346
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5. Barker, R. 2015. Conservatism, prudence and the IASB's Conceptual Framework. Accounting and Business Research 45 ( 4): 514– 538. https://doi.org/10.1080/00014788.2015.1031983
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