Some characteristics of an equity security next-year impairment
Year of publication: |
2014-02
|
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Authors: | Azzaz, Julien ; Loisel, Stéphane ; Thérond, Pierre-Emmanuel |
Institutions: | HAL |
Subject: | impairment | IFRS | IAS 39 | fair value | equity securities |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00820929 Published, Review of Quantitative Finance and Accounting, 2014, 1-25 |
Source: |
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