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Keywords: Assets recognition
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Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (2): 251–275.
Published: 28 January 2020
...Nevine El-Tawy Purpose This paper aims to present a comprehensive view of the assets recognition criteria by providing a coherent set of pre-measurement themes that should be taken into consideration to be a candidate asset. Design/methodology/approach This paper is a conceptual review paper...

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