The conceptual framework for financial reporting 2010
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書誌事項
The conceptual framework for financial reporting 2010
International Accounting Standards Board, c2010
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注記
"September 2010" -- Cover
"IFRS" -- Cover
Supersedes relevant paragraphs of: Framework for the preparation and presentation of financial statements / International Accounting Standards Committee. London : The Committee, 1989
"When the conceptual framework project is completed, the Board will have a complete, comprehensive and single document called the Conceptual framework for financial reporting" -- p. 4