The new generation of the FASBs Conceptual Framework
Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical and content analysis.Findings: After presenting...
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Rada Naukowa SKwP
2023-03-01
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| Serija: | Zeszyty Teoretyczne Rachunkowości |
| Teme: | |
| Online dostop: | http://ztr.skwp.pl/gicid/01.3001.0016.2909 |
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