The mandatory adoption of IFRS on intangibles : upheaval or inertia? ; the case of France
Year of publication: |
2012
|
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Authors: | Bessieux-Ollier, Corinne ; Chavent, Marie ; Kuentz, Vanessa ; Walliser, Elisabeth |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 8.2012, 1, p. 91-113
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Subject: | Aktiengesellschaft | Listed company | Immaterielle Werte | Intangible assets | Bilanzielle Bewertung | Accounting valuation | IFRS | Frankreich | France |
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