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Concepts‐based Accounting Standards.

While comparability across firms and consistency over time are generally held to be fundamental goals of financial reporting, I provide an analytic representation of a concept that explains why concepts‐based accounting standards cannot assure comparability and why their induced consistency may not...

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Published in:Abacus Vol. 58; no. 2; pp. 209 - 233
Format: Article
Published: Wiley-Blackwell Jun2022
Subjects:
Accounting standards
International Financial Reporting Standards
Cognitive science
Financial statements
Machine learning
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