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Original Articles

IAS 39: Where Different Accounting Models Collide

Pages 5-16 | Published online: 08 Feb 2011

References

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  • Watts , R. and Zimmerman , J. 1978 . Towards a positive theory of the determination of accounting standards . Accounting Review , 54 : 112 – 134 .
  • Zeff , S. 2004 . What does EFRAG want? . World Accounting Report , May : 4

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