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Keywords: IAS 37
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Journal Articles
Accounting, Auditing & Accountability Journal (2017) 30 (2): 378–403.
Published: 20 February 2017
... be taken into account. The aim of the paper is twofold: first, we challenge the position of the IFRIC and we investigate whether there is diversity in practice associated with the move to IAS 37. Second, subject to finding such diversity, we explore its determinants, and in particular managers’ choice...

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