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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2010) 23 (2): 124–145.
Published: 14 September 2010
... Reporting Interpretations Committee (IFRIC) 13 on an early adopter, Qantas airlines. Findings Despite limited support for the consensus view advocated in D20, the International Accounting Standards Board (IASB) has upheld the deferred revenue approach consistent with the anticipated outcome of the IASB...
