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Keywords: the conceptual framework
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Journal Articles
Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (2): 265–295.
Published: 01 June 2015
... recognition, and, finally, we suggest requiring more disclosures about transactions susceptible to FE. accounting standards financial engineering the conceptual framework the roles of norms and culture in financial reporting For everyone, death and taxes are said to be the two certainties...