Work

The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts

Year: 2014

Type: article

Source: Accounting Horizons

DOI: 10.2308/acch-50902

Authors: Carien van Mourik, Yuko Katsuo

Institutions: The Open University, Gakushuin University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: Japan Society for the Promotion of Science

Award: Accounting income analysis using income measurement model

OpenAlex ID: W2009788569

FWCI: 11.1

Cites: 30

Cited by: 14

Related to: 10