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Keywords: financial statement classification
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Journal Articles
Accounting Horizons (2023) 37 (4): 51–65.
Published: 01 December 2023
...), two anonymous referees, and Jim Stinson. * Deceased. conceptual framework normative theory financial statements financial statement classification In 2008, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint...