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Examination of Revised Version of the Conceptual Framework
(2019-06-15)
The purpose of this study is to examine the revised conceptual framework that is the joint work between the IASB and FASB and published in March 2018. The Conceptual Framework for Revised Financial Reporting is a a guidance ...
Value relevance of intangibles: A literature review
(Springer Nature, 2021)
Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible ...