STANDARDS BASED ON PRINCIPLES AND RULES: A COMPARATIVE ANALYSIS OF THE IASB AND FASB STANDARDS
Amid the standards issued by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), the present study aims to analyze what are the main standards that the characteristics that lead them to be more based on principles or rules are more evident. To achieve...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/8533 |
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