Reflections on stewardship reporting
Article Abstract:
The utility of the conceptual framework designed by the International Accounting Standards Board and the Financial Accounting Standards Board, for the control of corporate accountability through stewardship reporting as part of financial reporting, is examined.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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The FASB's conceptual framework for financial reporting: a critical analysis
Article Abstract:
The analysis of the Financial Accounting Standards Board's conceptual framework for financial reporting, by the Financial Accounting Standards Committee of the American Accounting Association, is presented.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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