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- W2009315330 abstract "Abstract This paper offers a classification system for economic consequences issues based on dividing perceived economic consequences issues into those that arise from decision making by users of accounts and those that arise from the mechanistic application of regulation or contracts. In order to test the system, twenty examples of economic consequence issues were selected (all of them relating to the UK or the Republic of Ireland) and subjected to three tests. The paper argues that the system proposed meets the tests. In addition implications for the definition of economic consequences are identified." @default.
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- W2009315330 date "1992-09-01" @default.
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- W2009315330 title "A Classification System for Economic Consequences Issues in Accounting Regulation" @default.
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- W2009315330 doi "https://doi.org/10.1080/00014788.1992.9729447" @default.
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