The standard-setters' toolkit: can principles prevail over bright lines?
- Resource Type
- Article
- Authors
- Henderson, Darren; O'Brien, Patricia
- Source
- Review of Accounting Studies; Jun2017, Vol. 22 Issue 2, p644-676, 33p
- Subject
- LEASES -- Accounting
ACCOUNTING standards
INTERNATIONAL Financial Reporting Standards
INDUSTRIAL equipment leases
ACCOUNTING
- Language
- ISSN
- 13806653
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