IASB关于在国际财务报告准则财务报表中确认监管资产和监管负债的建议

IF 2.3 Q2 BUSINESS, FINANCE Journal of Financial Reporting Pub Date : 2021-06-01 DOI:10.3280/fr2021-001005
Raffaele Fiume, T. Onesti, Giorgio Alessio Acunzo, L. V. D. Tas
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The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements
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来源期刊
Journal of Financial Reporting
Journal of Financial Reporting BUSINESS, FINANCE-
自引率
6.70%
发文量
19
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