- IRZ
- 2014
- Heft 11 (Seite 411-452)
- Blickpunkt: Conceptual Framework
- Brown: Fixing the asset and liability definitions – but only the bits that are broken
- 1. The role of the Conceptual Framework
- 2. Why and how the IASB is revising its Conceptual Framework
- 3. Proposed changes to the asset and liability definitions
- 4. New concepts proposed to explain the asset and liability definitions
- 5. Changes proposed to the asset and liability recognition criteria
- 6. Other concepts to look for in the Exposure Draft
- Brown: Fixing the asset and liability definitions – but only the bits that are broken
- Blickpunkt: Conceptual Framework
- Heft 11 (Seite 411-452)
- 2014
Module suchen