IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v98y2024i5p169-186.html
   My bibliography  Save this article

Conceptuele raamwerken en beginselen in 100 jaar MAB

Author

Listed:
  • Martin Hoogendoorn

    (Erasmus University Rotterdam, Rotterdam, Netherlands)

Abstract

In dit artikel wordt een overzicht gegeven van de mate waarin in 100 jaar MAB aandacht is besteed aan conceptuele raamwerken van de IASB en de RJ en aan algemene beginselen. In 97 artikelen is dit onderwerp op meer of minder uitgebreide wijze behandeld. De meeste artikelen hebben betrekking op het Conceptual Framework van de IASB en op het voorzichtigheidsbeginsel en het realisatiebeginsel. In de loop der tijd zijn de inzichten over aard en toepassing van deze beginselen gewijzigd.

Suggested Citation

  • Martin Hoogendoorn, 2024. "Conceptuele raamwerken en beginselen in 100 jaar MAB," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 98(5), pages 169-186, November.
    • Handle: RePEc:arh:jmabec:v:98:y:2024:i:5:p:169-186
    DOI: 10.5117/mab.98.128957
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/128957/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.98.128957?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:98:y:2024:i:5:p:169-186. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.