Keywords: Standards
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Journal Articles
Journal of Financial Regulation and Compliance (2007) 15 (4): 360–380.
Published: 20 November 2007
...Ioannis Anagnostopoulos; Roger Buckland Purpose This paper aims to draw on the potential behavioural implications of the new (economic) measurement attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant, “true” underlying...

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