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Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration ...
International audience -
Determining a Consistent Set of Accounting and Financial Reporting Standards
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial... -
Should Financial Statements Represent Fairly or be Relevant?
To ask if financial statements should "represent fairly" or be "relevant" gives a political dimension to the trade-off between reliability and relevance, two... -
Le cadre conceptuel des IFRS
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