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Keywords: income theory
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Journal Articles
Accounting Horizons (2015) 29 (1): 199–216.
Published: 01 March 2015
... usefulness income theory The revision of the International Accounting Standards Board (IASB)'s Conceptual Framework is scheduled for completion in 2015. This commentary is motivated by the fact that neither the 2010 IASB Conceptual Framework nor the IASB's 2013 Discussion Paper explains in detail...