HOW ARE THE CONCEPTUAL FRAMEWORK HYPOTHESES REFLECTED INTO PRACTICE? A SHORT REVIEW OF THE CURRENT LITERATURE.
The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines the Conceptual Framework, which constitutes...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2023-07-01
|
| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202326.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|