Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting - Archive ouverte HAL
Conference Papers Year : 2021

Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

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hal-03283265 , version 1 (09-07-2021)

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  • HAL Id : hal-03283265 , version 1

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Véronique Blum, Pierre-Emmanuel Thérond. Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting. Joint EAA EFRAG ICAS webinar, Jul 2021, Brussels, Belgium. ⟨hal-03283265⟩
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