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Published in 2017 at "Advances in Accounting"
DOI: 10.1016/j.adiac.2017.09.001
Abstract: In order to converge US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) agreed in the 2002 Norwalk…
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Keywords:
fasb iasb;
business combinations;
accounting;
board ... See more keywords