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Principles Based Accounting and Accounting Concepts
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This 4 page paper looks at the use of concepts in principles based accounting frameworks. The first part of the paper considers why concepts are important within a principles based framework, their important in harmonization of accounting standards, how they may be more important to certain groups of stakeholders, and presence of cross cutting issues. The bibliography cites 2 sources.
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Pages:
4
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Filename:TS14_TEprinbased.rtf |
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Paper Title:
Principles Based Accounting and Accounting Concepts
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