La gestion innovante des normes, Laurent Cappelletti et Nicolas Dufour (2023), Géreso, 2ème édition, 245 pages.
The footnote disclosures required by IAS 24 and the new IFRS 12 were intended to compensate for the loss of information associated with the switch from proportionate consolidation to the equity method (EM) for joint ventures under IFRS 11. This article examines the compliance of note disclosures on...
保存先:
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| フォーマット: | Article ou chapitre numérique |
| 言語: | Français |
| 出版事項: |
2024
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| オンライン･アクセス: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |