Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
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References listed on IDEAS
- Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
- Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.
More about this item
Keywordselements of financial statements; Conceptual Framework US GAAP; SFAC 1 - 7; Conceptual Framework IAS / IFRS; Koncepční rámec US GAAP; Vyhlášky SFAC 1 - 7; Koncepční rámec IAS / IFRS; prvky účetních výkazů;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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