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Keywords: rules- versus principles-based standards
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Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
... risk rules- versus principles-based standards GAAP For four decades, the Financial Accounting Standards Board (FASB) has been the designated private sector organization for setting up standards governing financial reporting for corporate America. During this time, over 160 standards have been...
Includes: Supplementary data