The ASB's proposed objective of financial statements: Marching in step backwards? a review essay

Michael Page

The British Accounting Review, 1992, vol. 24, issue 1, 77-85

Abstract: Accounting Standards Board Exposure Draft Statement of Principles: the Objective of Financial Statements and The Qualitative Characteristics of Financial Information. Accounting Standards Board (London, 1991), 18 pp, £3.00 (pbk)

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:24:y:1992:i:1:p:77-85

DOI: 10.1016/S0890-8389(05)80069-1

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