The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements

119-126 p.

• Articles from the same issue (available individually)

  • Accounting discretion in family firms : the case of goodwill write-off : evidence from US firms
    Get article
  • Is risk reporting a possible link between financial and management accounting in private firms?
    Get article
  • Bridge over troubled water : is it possible to define other comprehensive income?
    Get article
  • The complexity in measuring M&A performance : is a multi-dimensional approach enough?
    Get article
  • The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements
  • Book reviews
    Get article
  • Reviewer 2020
    Get article

  Show more
• Information

  DOI: 10.3280/FR2021-001005

  ISSN: 2036-6779

  Permalink: https://digital.casalini.it/10.3280/FR2021-001005

  DISCIPLINES

  • Accounting