%0 Journal Article %A Chenari, Hassan %T A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board %J Studies of ethics and behavior in accounting and auditing %V 3 %N 1 %P 137-164 %D 2023 %R 10.71907/sebaa.2023.2306-1109 %U https://sanad.iau.ir/fa/Article/868245