Exposure draft, an improved conceptual framework for financial reporting : comments to be received by 29 September 2008
著者
書誌事項
Exposure draft, an improved conceptual framework for financial reporting : comments to be received by 29 September 2008
International Accounting Standards Board, c2008
- タイトル別名
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Exposure draft of an improved conceptual framework for financial reporting : comments to be submitted by 29 September 2008
An improved conceptual framework for financial reporting
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注記
"Prepared as part of a joint project by the IASB and the US Financial Accounting Standards Board" -- T.p. verso
"May 2008" -- Cover
Includes bibliographical references
"ISBN for complete publication (two parts including a discussion paper, Preliminary views on an improved conceptual framework for financial reporting : the reporting entity): 9781905590674" -- T.p. verso
収録内容
- The objective of financial reporting
- Qualitative characteristics and constraints of decision-useful financial reporting information