准则制定的实践:对IASB和FASB确定财务报告目标过程的分析

Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting

Accounting, Organizations and Society · 2015
被引 126
人大 A-FT50ABS 4*
会计准则财务会计国际财务报告准则美国公认会计原则