A perspective that financial reporting should be focused only on the needs of the shareholders-often referred to

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A perspective that financial reporting should be focused only on the needs of the shareholders-often referred to as the proprietary perspective-is considered appropriate. Comment on the statement
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Intermediate Accounting IFRS

ISBN: 978-1119372936

3rd edition

Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

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