"The draft amendment to standard IAS 18 regarding the capitalization of proceeds from normal activities" would be an impediment to the assessment of the financial performance of entities : a field study in the cell-phone sector
Year of publication: |
2011
|
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Authors: | Lévy, Aldo ; Pariente, Georges |
Published in: |
6th International Finance Conference on Financial Crisis and Governance. - Newcastle upon Tyne : Cambridge Scholars Publ., ISBN 1-4438-3308-8. - 2011, p. 593-607
|
Subject: | IFRS | Reform | Bilanzanalyse | Financial statement analysis | Informationswert | Information value | Mobilkommunikation | Mobile communications | EU-Staaten | EU countries |
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