| NCID | DA01813591 |
| 名称(HDNG) | Accounting Standards Committee |
| 注記(NOTE) | A conceptual framework for financial accounting and reporting, 1981: t.p.(a report prepared at the request of the Accounting Standards Committee and sponsored by the Technical and Research Committee of the Institute of Chartered Accountants in England and Wales) |
| LCAID | 77003177 |