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Chapitres (2013), The Routledge Companion to Accounting, Reporting and Regulation, Routledge, pp. 113-127

Recognition and Measurement

This chapter discusses how practical decisions about what should be recognised and what can be measured will shape the view of a busines presented in its financial reports.

WALTON, P. (2013). Recognition and Measurement. In: The Routledge Companion to Accounting, Reporting and Regulation. 1st ed. Routledge, pp. 113-127.