5. postulates, principle, and concept

Perkembangan Struktur Institusi Akuntansi Keuangan

Teori dan Penelitian Akuntansi

6. the search for objectives

8. usefulness of accounting information to investors and creditors

The Economics of Financial Reporting Regulation

5. penggunaan dan keterbatasan kerangka konseptual

Linda Keslar US accouting : Creating an Uneven Playing Field?