Accounting Information Systems
XBRL—REENGINEERING FINANCIAL REPORTING 355 XML 355 XBRL 356 The Current State of XBRL Reporting 361 CONTROLLING THE FRS 362 SAS 78/COSO Control Issues 362 Internal Control Implications of XBRL 364 THE MANAGEMENT REPORTING SYSTEM 365 FACTORS THAT INFLUENCE THE MRS 365 Management Principles 365 Management Function, Level, and Decision …
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