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Keywords: International accounting standards
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Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (1): 62–75.
Published: 01 July 2014
...Nicoleta Maria Ienciu; Dumitru Matiş Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis...
