Revisiting the Fundamental Concepts of IFRS
- Günther Gebhardt
- Araceli Mora Enguídanos
- Alfred Wagenhofer
ISSN: 0001-3072
Year of publication: 2014
Volume: 50
Issue: 1
Pages: 107-116
Type: Article
More publications in: Abacus: A journal of accounting, finance and business studies
Abstract
The authors particularly thank Peter Clark of the IASB for his useful comments.