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 : Thursday, January 24, 2019 - 2:49:05 PM
Last modification on : Wednesday, February 6, 2019 - 10:58:04 AM

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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. 2019. ⟨hal-01992506⟩

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