Should Financial Statements Represent Fairly or be Relevant?
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References listed on IDEAS
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World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127,
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- repec:dau:papers:123456789/7512 is not listed on IDEAS
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Cited by:
- Andreea Mihaela MARIN, 2017. "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 174-178, October.
- Alain Burlaud, 2020. "Evolutions of Accounting Standardization: The Shock of Financialization and Globalization," Post-Print halshs-03161123, HAL.
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Keywords
IFRS; true and fair view; fair representation; reliability; relevance; conceptual framework; image fidèle; fidélité; pertinence; cadre conceptuel;All these keywords.
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