Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards
This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed...
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| Language: | en |
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University of Canterbury. Accountancy, Finance and Information Systems
2008
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| Online Access: | http://hdl.handle.net/10092/871 |