00419nam a2200133Ia 4500008004100000100001600041245011000057245001600167260003700183260000900220300002500229650001600254650001500270170224s9999    xx            000 0 und d  aEric Tracey  aDiscussion of ‘Conservatism, prudence and the IASB's conceptual framework’ by Richard Barker (2015)    cEric Tracey  bAccounting and Business Research  c2015  a45:4, Pages: 539-542  xAccountancy  xAccounting