TITLE

Right in principle

AUTHOR(S)
Macdonald, Linda
PUB. DATE
January 2003
SOURCE
Accountancy;Jan2003, Vol. 131 Issue 1313, p89
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Discusses the proposal of the Financial Accounting Standards Board for a principle-based approach to financial reporting in the U.S. Requirement for the Securities and Exchange Commission to conduct a study on the adoption of a similar approach; Use of the framework in developing the principles in accounting standards; Objective of the approach.
ACCESSION #
8914929

 

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