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Keywords: decision usefulness
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Journal Articles
Accounting Horizons (2015) 29 (1): 199–216.
Published: 01 March 2015
...Carien van Mourik; Yuko Katsuo SYNOPSIS This paper illustrates that, despite their general agreement on the decision-usefulness objective of general purpose financial reporting, the Accounting Standard Board of Japan (ASBJ) and the International Accounting Standards Board (IASB)'s conceptual...