Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

Véronique Blum () and Pierre-Emmanuel Thérond
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Véronique Blum: UGA - Université Grenoble Alpes

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Keywords: IFRS; accounting; fair value; discount rate (search for similar items in EconPapers)
Date: 2021-07-09
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Published in Joint EAA EFRAG ICAS webinar, Jul 2021, Brussels, Belgium

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03283265

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