Changing from a Rules-based to a Principles-based Accounting Logic: A Review

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Guerreiro, Marta Silva, Rodrigues, LL and Craig, Russell ORCID: 0000-0001-9052-9466 (2014) Changing from a Rules-based to a Principles-based Accounting Logic: A Review. Australasian Accounting, Business and Finance Journal, 8 (2). 110 - 120. ISSN 1834-2000

Item type Article
URI https://vuir.vu.edu.au/id/eprint/28941
Official URL http://ro.uow.edu.au/aabfj/vol8/iss2/8/
Subjects Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords Portugal; IFRS; code law; institutional systems; social legitimisation
Citations in Scopus 0 - View on Scopus
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