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Keywords: rules-based standards
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Journal Articles
Journal Articles
Accounting Horizons (2012) 26 (4): 681–705.
Published: 01 December 2012
... obligation of the lease contract. 3 12 2010 4 2012 2012 financial reporting IFRS leasing principles-based standards rules-based standards Principles-based accounting standards are typically characterized as containing clear statements of intent but lacking...