The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements
Journal title FINANCIAL REPORTING
Author/s Raffaele Fiume, Tiziano Onesti, Giorgio Alessio Acunzo, Leo Van der Tas
Publishing Year 2021 Issue 2021/1 Language English
Pages 8 P. 119-126 File size 63 KB
DOI 10.3280/FR2021-001005
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Raffaele Fiume, Tiziano Onesti, Giorgio Alessio Acunzo, Leo Van der Tas, The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements in "FINANCIAL REPORTING" 1/2021, pp 119-126, DOI: 10.3280/FR2021-001005