The Accounting Option: Fair Or Favourable Image?
Choosing the right accounting policy gets challenging when one has to present the fair image of the firm. The choice between a certain accounting policy or another leads to different results. As there are various options in selecting accounting policies, based on business' objectives, the existence of a strong corporate governance system implemented in the firm can reduce the fraud risk for the financial statements.
Volume (Year): XV (2015)
Issue (Month): 1 (May)
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