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Autor:
Douglas J. Skinner, Linda Vincent, Stephen G. Ryan, Krishna G. Palepu, Catherine M. Schrand, Robert H. Herz, Laureen A. Maines, Teresa E. Iannaconni
Publikováno v:
Accounting Horizons. 16:259-267
AAA Financial Accounting Standards Committee INTRODUCTION The Joint Working Group of Standard Setters' (JWG 2000) Recommendations on Accounting for Financial Instruments and Similar Items (hereafter the Proposal) requires that all changes in the fair