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Keywords: Equity method
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Journal Articles
International Journal of Accounting and Information Management (2009) 17 (1)
Published: 26 June 2009
... and the equity method, which may impair comparability. In this paper on the changes proposed by the IASB (and reactions to them) regarding accounting for joint ventures is focuseds, which have to be placed within the context of the short term IFRS – US GAAP convergence project. Thus, the paper planed...

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