00499nam a2200133Ia 4500008004100000100001800041245014900059245005500208260003700263260000900300300002500309650001600334650001500350170224s9999    xx            000 0 und d  aArjan Brouwer  aWill the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?    cArjan Brouwer, Martin Hoogendoorn & Ewout Naarding  bAccounting and Business Research  c2015  a45:5, Pages: 547-571  xAccountancy  xAccounting