Provisions : their recognition, measurement, and disclosure in financial statements /
Lennard, Andrew.
Thompson, Sandra.
Financial Accounting Standards Board.
[S.l.] : Financial Accounting Standards Board,
c1995.
"This study resulted from discussions held by a "working group" consisting of Board members and senior staff of the standard-setting bodies in Australia, Canada, the United Kingdom, and the United States as well as staff of the International Accounting Standards Committee (IASC)"--Foreword.