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Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus
Mourik, Carien van
;
Asami, Yuko Katsuo
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 167-192
Persistent link: https://www.econbiz.de/10011997712
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