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Keywords: Principles‐based accounting model
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2008) 16 (1): 117–137.
Published: 01 April 2008
... for the IASB and in evaluating the comparability and quality of accounts produced under IFRSs around the world. © Emerald Group Publishing Limited 2008 FASB International harmonisation Form 20‐F reconciliation Principles‐based accounting model IASB Rules‐based accounting model IASs SEC IFRSs...
