stewardship/accountability

  1. J

    Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reve

    Description The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010). In this article, we focus on two of the key issues...
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