Subject Index
Note: Page numbers in italic indicate a figure, and page numbers in bold indicate a table on the corresponding page.
AAA see American Accounting Association (AAA)
A4S see Accounting for Sustainability (A4S)
Accountants International Study Group 38
Accounting for Sustainability (A4S) Project 6, 58–59; Essential Guide to Social and Human Capital Accounting 44, 59; non-financial reporting 59, 94
Accounting Research Bulletin (ARB) no. 51 32–35, 37, 38, 93
acquisition date, fair value as of 32, 34, 39
American Accounting Association (AAA) 37
ARB see Accounting Research Bulletin (ARB)
Arbeitkreis Wissensbilanz 5, 62–63
auditor, reporting boundary and 81–82
azienda (business entity) 9
borrowing: boundaries 18n3; notion of 98; transplantation ...
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