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BENEFIT VERSUS COST CONSTRAINT [1 record]

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Record 1 1996-11-12

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Équilibre recherché entre les coûts de l'information comptable et les avantages qu'elle est censée procurer. Le fait que ces avantages doivent être supérieurs aux coûts est pris en considération dans le processus d'établissement des normes comptables et dans la préparation de l'information comptable en conformité avec ces normes.

Spanish

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