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Keywords: Clean-surplus
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Journal Articles
Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism
Available to Purchase
Journal of Applied Accounting Research (2014) 15 (1): 2–21.
Published: 06 May 2014
... delayed. Such a phenomenon arises and intensifies when the accounting differences relate to recurring operations and/or to long-term assets and liabilities. Amongst them those violating the clean surplus relation are the most controversial as they not only generate a permanent effect in the measurement...
