000 00411nam a2200145Ia 4500
008 170224s9999 xx 000 0 und d
100 _aRichard Barker
245 _aConservatism, prudence and the IASB's conceptual framework
245 _cRichard Barker
260 _bAccounting and Business Research
260 _c2015
300 _a45:4, Pages: 514-538
650 _xAccountancy
650 _xAccounting
999 _c316101
_d316101