Browsing Ciències Econòmiques i Socials by Subject "Información contable"
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Estudi empíric sobre els efectes de l’aplicació de la NIC 32 a les cooperatives
(Intangible Capital, 2013)Purpose: The application of IAS 32 in co-operatives has generated an important controversy in recent years. Until now, various works have tried to predict the possible effects of its application. This ...