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A Possible Narrative Section Harmonisation? The Role of the Practice Statement Management Commentary 被引量:1

A Possible Narrative Section Harmonisation? The Role of the Practice Statement Management Commentary
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机构地区 University of Brescia
出处 《Journal of Modern Accounting and Auditing》 2014年第1期1-19,共19页 现代会计与审计(英文版)
关键词 管理层 评论 科协 财务报告 会计准则 编制管理 业务规则 财务报表 management commentary, content analysis, disclosure
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