Recognition and Measurement of Assets in the international Accounting Harmonization. Impairment Test and intangibles in a Dynamic Perspective

Yuri Biondi

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Keywords: Accounting Harmonization; impairment test; intangible assets (search for similar items in EconPapers)
Date: 2004-11
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004, 10 (2), pp.55-72

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00203369

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