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Discount rates in IFRS: how practitioners depart the IFRS maze: Towards the end of determinism in accounting

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https://hal.archives-ouvertes.fr/hal-01992506
Contributor : Véronique Blum <>
Submitted on : Friday, May 24, 2019 - 12:13:18 PM
Last modification on : Monday, October 5, 2020 - 1:04:02 PM

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  • HAL Id : hal-01992506, version 1

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Véronique Blum, Pierre-Emmanuel Thérond. Discount rates in IFRS: how practitioners depart the IFRS maze: Towards the end of determinism in accounting. [Research Report] Autorité des Normes Comptables. 2019. ⟨hal-01992506⟩

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