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

119-126 p.

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• Informations

  Code DOI : 10.3280/FR2021-001005

  ISSN: 2036-6779

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

  DISCIPLINES

  • Comptabilité