HDR Capital immatériel et mutation comptable internationale: une illustration de la spécificité de la recherche en comptabilité financière
Élisabeth Walliser ()
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Élisabeth Walliser: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
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Keywords: intangibles; IFRS; capital immatériel; normalisation; incorporels (search for similar items in EconPapers)
Date: 2010-09-17
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Published in [0] IAE de Paris, Université Paris 1 Panthéon Sorbonne. 2010
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Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-03553629
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