The Dilemma: Push-Down Accounting and the Conceptual Framework of Financial Accounting: A Case of Contradictions between Relevance and Reliability

  • Al-Adeem K
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Abstract

… Moreover, conservatism does not help in calculating zakat when the cost is lower. In this case, conservatism leads to a lower calculation of zakat dues. In general, accounting practices …

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Al-Adeem, K. (2023). The Dilemma: Push-Down Accounting and the Conceptual Framework of Financial Accounting: A Case of Contradictions between Relevance and Reliability. Universal Journal of Accounting and Finance, 11(1), 1–8. https://doi.org/10.13189/ujaf.2023.110101

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