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dc.contributor.authorRamond, Olivier
dc.contributor.authorEscaffre, Lionel
dc.date.accessioned2009-07-27T07:34:45Z
dc.date.available2009-07-27T07:34:45Z
dc.date.issued2007
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1366
dc.language.isoenen
dc.subjectCredit asseten
dc.subjectNormes comptables internationalesen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.titleA Research Note : toward an understanding of the IAS 39 underlying principles : an application to the credit assets factoring transactions’ reportingen
dc.typeCommunication / Conférence
dc.contributor.editoruniversityotherEDHEC;France
dc.identifier.urlsitehttp://hal.archives-ouvertes.fr/hal-00769383
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitleAccounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshopen
dc.relation.confdate2007-09
dc.relation.confcityCergy-Pontoiseen
dc.relation.confcountryFranceen


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