Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information : comments to be received by 3 November 2006

Author(s)

    • International Accounting Standards Board
    • Financial Accounting Standards Board

Bibliographic Information

Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information : comments to be received by 3 November 2006

International Accounting Standards Board, 2006

Other Title

Discussion paper

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Note

"Prepared as part of a joint project by the US Financial Accounting Standards Board and the IASB"--T.p. verso

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