Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based...

In the past years, in the light of the economic turbulences all around the world, one of the most important ways to assure a competitive advantage is creating a strategic alliance. Such collaborative ventures between firms were developed as a response to the changes which have been happening to...