International review of accounting standards specifying a recoverable amount test for long-lived assets
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International review of accounting standards specifying a recoverable amount test for long-lived assets
(Financial accounting series, no. 177-B)(Special report (Financial Accounting Standards Board))
Financial Accounting Standards Board, c1997
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International review : recoverable amount test
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“Australian Accounting Standards Board, Canadian Accounting Standards Board, International Accounting Standards Committee, New Zealand Financial Reporting Standards Board, United Kingdom Accounting Standards Board, United States Financial Accounting Standards Board."