@article{
  author = {Chenari, Hassan},
  title = {A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board},
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2023},
  volume = {3},
  number = {1},
  pages = {137-164},
  doi = {10.71907/sebaa.2023.2306-1109}
}