Will the changes proposed to the Conceptual Framework’s definitions and recognition criteria for assets and liabilities provide a better conceptual basis for the IASB’s future standard setting?

A.J. Brouwer, M.N. Hoogendoorn, Ewout Naarding

Research output: Contribution to JournalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)547-571
JournalAccounting and Business Research
Issue number5
Publication statusPublished - 2015

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