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Silic (A): Choosing Cost or Fair Value on Adoption of IFRS
Silic (A): Choosing Cost or Fair Value on Adoption of IFRS
2007
David F. Hawkins
Vincent Marie Dessain
Andrew Barron
Keywords:
Cost principle
Market value
Cost accounting
Business
Throughput accounting
Historical cost
Net realizable value
Fair value
Mark-to-market accounting
Finance
Generally Accepted Accounting Principles (United States)
Accounting
Correction
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