A Research Note: Toward an understanding of the IAS 39 underlying principles: An application to the credit assets factoring transactions' reporting

Olivier Ramond () and Lionel Escaffre
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Olivier Ramond: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Lionel Escaffre: 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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Date: 2007-09-12
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Published in Accounting in Europe, European Financial Reporting Research Group EUFIN, 3rd Annual workshop, Sep 2007, Cergy-Pontoise, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00170500

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