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American Accounting Association
2003
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Laureen A. Maines, Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, Douglas J. Skinner, Linda Vincent; Evaluating Concepts‐Based vs. Rules‐Based Approaches to Standard Setting. Accounting Horizons 1 March 2003; 17 (1): 73–89. https://doi.org/10.2308/acch.2003.17.1.73
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