The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements

119-126 p.

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  • Is risk reporting a possible link between financial and management accounting in private firms?
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  • Bridge over troubled water : is it possible to define other comprehensive income?
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  • The complexity in measuring M&A performance : is a multi-dimensional approach enough?
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  • The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements
  • Book reviews
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  • Reviewer 2020
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• Information

  DOI: 10.3280/FR2021-001005

  ISSN: 2036-6779

  Permalink: http://digital.casalini.it/10.3280/FR2021-001005