Theory and practice of the proposed conceptual framework: Evidence from the field
We provide survey evidence of chartered accountants' perspectives on the proposed conceptual framework of the International Accounting Standards Board. Our survey obtains their views on the changes in the definitions of assets and liabilities, recognition criterion, and additional guidance in t...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1543 https://ink.library.smu.edu.sg/context/soa_research/article/2570/viewcontent/TheoryPracticeConceptualFramework_2016.pdf |
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| Institution: | Singapore Management University |
| Language: | English |