TY  JOUR
TI  In the conceptual basis of accounting
KW  conceptual basis of accounting
KW  concept of fair value measurement
KW  concept of constructive obligation
KW  method of separation of property in the balance sheet of the enterprise
KW  monetary assets and monetary liabilities
JO  Auditor
PY  2014
IS  0
PB  INFRA-M Academic Publishing LLC.