IFRS 16 Incremental Borrowing Rate: Comparability Issues and a Methodology Proposal for Loss Given Default Adjustment

  1. Delgado-Vaquero, D.
  2. Morales-Diaz, J.
  3. Zamora-Ramírez, C.
Revue:
Accounting in Europe

ISSN: 1744-9499,  1744-9480

Année de publication: 2022

Volumen: 19

Número: 2

Pages: 287-310

Type: Article

DOI: 10.1080/17449480.2022.2046282 GOOGLE SCHOLAR
La source de données: Scopus