Discount rates in IFRS: how practitioners depart the IFRS maze

Véronique Blum () and Pierre-Emmanuel Thérond
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Véronique Blum: UGA [2016-2019] - Université Grenoble Alpes [2016-2019], CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Date: 2019
Note: View the original document on HAL open archive server: https://hal.science/hal-01992506v1
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Published in [Research Report] Autorité des Normes Comptables. 2019

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