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

Date

2007

Link to item file

http://hal.archives-ouvertes.fr/hal-00769383

Dewey

Contrôle de gestion Comptabilité

Sujet

Credit asset; Normes comptables internationales

JEL code

M41

Conference name

Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshop

Conference date

09-2007

Conference city

Cergy-Pontoise

Conference country

France

URI

https://basepub.dauphine.fr/handle/123456789/1366

Collections

• DRM : Publications

Metadata

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Author

Ramond, Olivier

Escaffre, Lionel

Type

Communication / Conférence