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

著者

    • International Accounting Standards Board
    • Financial Accounting Standards Board

書誌事項

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

タイトル別名

Discussion paper

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注記

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

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