Pathway to an Integrated Conceptual Framework for Financial Reporting

• 成果类型: Article
• 署名作者: Botosan, Christine. A.
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-10683
• 发表日期: 2019
• 页码: 421-436
• 关键词: incremental information; investment securities; market valuation; historical cost; DISCLOSURES; relevance; revaluations; performance; income; banks