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 / ConférenceExternal document link
http://hal.archives-ouvertes.fr/hal-00769383Date
2007Conference title
Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshopConference date
2007-09Conference city
Cergy-PontoiseConference country
FranceMetadata
Show full item recordSubjects / Keywords
Credit asset; Normes comptables internationalesJEL
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