Open AccessToward an understanding of the IAS 39 derecognition principles: An application to the factoring transactions' reporting
Author(s) -
Lionel Escaffre,
Olivier Ramond
Publication year - 2007
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
Resource type - Conference proceedings
Subject(s) - factoring , accounting , database transaction , business , audit , securitization , scrutiny , asset (computer security) , finance , computer science , computer security , political science , law , programming language