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Showing 1 to 1 of 1 for “"IFRS Mandatory Adoption"”.
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
The adoption of IAS/IFRS by the European Union has represented a key accounting change for European companies and offers a rich source of analysis to the scientific community. This thesis is part of the debate on-going on the choice between fair value and historical cost as the optimal evaluation …