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Communication dans un congrès Année : 2007

A Research Note: Toward an understanding of the IAS 39 underlying principles: An application to the credit assets factoring transactions' reporting

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halshs-00170500, version 1 (08-09-2007)

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  • HAL Id : halshs-00170500 , version 1

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Olivier J. Ramond, Lionel Escaffre. A Research Note: Toward an understanding of the IAS 39 underlying principles: An application to the credit assets factoring transactions' reporting. Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshop, Sep 2007, Cergy-Pontoise, France. ⟨halshs-00170500⟩
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