News
IASB (2018) Conceptual Framework for Financial Reporting. International Ac-counting Standards Board.
The present accounting regulation on fair value measurement for PE prescribes use of exit prices (realisable bid-prices) while DLOMs are neglected. The DLOM research area originates from empirical ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback