IFRS and US GAAP convergence in the area of borrowing costs
An agreement from Norwalk was issued in September 2002 on the basis of negotiations of Financial Accounting Standards Board (FASB) a International Accounting Standards Board (IASB) for the elimination of restrictions in the form of two different systems of financial reporting. The aim is to ensure a...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2009-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/57/3/0021/ |