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A Research Note : toward an understanding of the IAS 39 underlying principles : an application to the credit assets factoring transactions’ reporting

Ramond, Olivier; Escaffre, Lionel (2007), A Research Note : toward an understanding of the IAS 39 underlying principles : an application to the credit assets factoring transactions’ reporting, Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshop, 2007-09, Cergy-Pontoise, France

Type
Communication / Conférence
External document link
http://hal.archives-ouvertes.fr/hal-00769383
Date
2007
Conference title
Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshop
Conference date
2007-09
Conference city
Cergy-Pontoise
Conference country
France
Metadata
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Author(s)
Ramond, Olivier
Escaffre, Lionel
Subjects / Keywords
Credit asset; Normes comptables internationales
JEL
M41 - Accounting