US accounting standards and their environment: A dualistic study of their 75-years of transition
Author/Authors :
Yuji Ijiri، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2005
Pages :
25
From page :
255
To page :
279
Keywords :
Principles-based and rules-based systems , US accounting standards , Separation of facts and forecasts , Procedural and pure fairness , Sarbanes–Oxley Act
