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Reports (Research Report) Year : 2019

Discount rates in IFRS: how practitioners depart the IFRS maze

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hal-01992506 , version 1 (24-05-2019)

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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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