| Original language | English |
|---|---|
| Pages (from-to) | 547-571 |
| Journal | Accounting and Business Research |
| Volume | 45 |
| Issue number | 5 |
| Publication status | Published - 2015 |
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 Journal › Article › Academic › peer-review