IASB's Value Orientation
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DOI: 10.23977/ICISSH2022.004
Corresponding Author
JiaWen Zou
ABSTRACT
Accounting standards, as a framework system to standardize the production and transmission of accounting information, can reflect the facts of economic transactions, serve accounting information users, and are an important basis for social wealth distribution. Therefore, it is particularly important to establish the value orientation of accounting standards.
KEYWORDS
The value orientation, LIFO, International accounting standards
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