De l’adoption d’une norme à son interprétation: la deuxième vie d’une norme comptable
Rouba Chantiri-Chaudemanche
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Rouba Chantiri-Chaudemanche: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
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Keywords: IAS 36; droit comptable (search for similar items in EconPapers)
Date: 2020
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Published in L’état du management 2020, pp.73-83, 2020
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03591072
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