The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...
The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements. The proposed chapter, Concepts Statement No. 8, ...
Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992 ...
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