Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities
نویسندگان
چکیده
منابع مشابه
Impact of FASB Qualitative Characteristics on the Promulgation of Statements of Financial Accounting Standards
Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...
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ژورنال
عنوان ژورنال: International Journal of Accounting & Finance in Asia Pasific
سال: 2019
ISSN: 2684-9763,2655-6502
DOI: 10.32535/ijafap.v2i3.584