New Definitions for the Notions “Asset” and “Liability” in the Conceptual Framework for Financial Reporting: Reasons and Consequences
The purpose of this article is to investigate the evolutionary logic of defining assets and liabilities under the influence of changes in the Conceptual Framework of Financial Reporting, the causes, and consequences of these changes in a consistent understanding by developers and practitioners. T...
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| Format: | Article |
| Language: | Ukrainian |
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National Academy of Statistics, Accounting and Audit
2020-03-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
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| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/204 |