The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden

作者: Ahmed Abd Allah

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摘要: Objective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the …

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