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- W2954343314 abstract "AbstractUnderstanding the conceptual framework (CF) assists in understanding the issues in its construction. Existing characterisations of the CF as a theory of accounting and as the outcome of a p..." @default.
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- W2954343314 date "2019-06-28" @default.
- W2954343314 modified "2023-09-24" @default.
- W2954343314 title "The Conceptual Framework – A ‘Long and Winding Road’ …" @default.
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