Research Catalog

Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information : comments to be received by 3 November 2006.

Title
Preliminary views on an improved conceptual framework for financial reporting : the objective of financial reporting and qualitative characteristics of decision-useful financial reporting information : comments to be received by 3 November 2006.
Publication
London : International Accounting Standards Board, c2006.

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Details

Additional Authors
  • Financial Accounting Standards Board
  • International Accounting Standards Board.
Description
84 p.; 21 cm.
Alternative Title
  • Discussion paper
  • Improved conceptual framework for financial reporting
Subject
  • Auditing > Standards
  • Financial statements > Standards
Note
  • "Prepared as part of a joint project by the US Financial Accounting Standards Board and the IASB"--T.p. verso.
Processing Action (note)
  • committed to retain
ISBN
  • 1905590083
  • 9781905590087
Owning Institutions
Harvard Library