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Keywords: Tangible assets
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Journal Articles
Empirical evidence on factors explaining the measurement of fixed assets under the IFRS in large Latin American enterprises
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Academia Revista Latinoamericana de Administracion (2025) 38 (3): 404–422.
Published: 14 August 2025
... empresas no cotizantes, lo que llevó a la incorporación de información financiera de empresas emisoras de deuda. Accounting Intangible assets Tangible assets Financial reporting standards IASB International accounting standards Contabilidad Activos intangibles Activos fijos Estándares...
