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...

After the second World War, the classic supermarket innovated with the introduction of self service. Since then the notions of „supermarket” and „self-service” have become synonymous in the mind of large sections of the population. The corner shops have, in the mean time, developed into...