Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic
Year of publication: |
2020
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Authors: | Homola, David ; Paseková, Marie |
Published in: |
Equilibrium : quarterly journal of economics and economic policy. - Olsztyn : Instytut Badań Gospodarczych, ISSN 2353-3293, ZDB-ID 2753615-4. - Vol. 15.2020, 3, p. 595-611
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Subject: | accounting | true and fair view | misstatement | IFRS | financial statements | Tschechien | Czech Republic | Rechnungswesen | Accounting | Jahresabschluss | Financial statement |
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