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The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting

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https://halshs.archives-ouvertes.fr/halshs-02145473
Contributor : Alain Burlaud <>
Submitted on : Monday, June 3, 2019 - 8:33:12 AM
Last modification on : Wednesday, June 5, 2019 - 6:09:05 PM

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  • HAL Id : halshs-02145473, version 1

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C. Richard Baker, Alain Burlaud. The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting. CPA Journal, New York State Society of Certified Public Accountants, 2015, 85 (8). ⟨halshs-02145473⟩

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