A Research Note : toward an understanding of the IAS 39 underlying principles : an application to the credit assets factoring transactions’ reporting
Date
2007Link to item file
http://hal.archives-ouvertes.fr/hal-00769383Dewey
Contrôle de gestion ComptabilitéSujet
Credit asset; Normes comptables internationalesJEL code
M41Conference name
Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshopConference date
09-2007Conference city
Cergy-PontoiseConference country
FranceCollections
Metadata
Show full item recordAuthor
Ramond, Olivier
Escaffre, Lionel