Raffaele Fiume, T. Onesti, Giorgio Alessio Acunzo, L. V. D. Tas
{"title":"The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements","authors":"Raffaele Fiume, T. Onesti, Giorgio Alessio Acunzo, L. V. D. Tas","doi":"10.3280/fr2021-001005","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":42044,"journal":{"name":"Journal of Financial Reporting","volume":null,"pages":null},"PeriodicalIF":2.3000,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Financial Reporting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3280/fr2021-001005","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}