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The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru
Journal of Accounting and Public Policy, 2006exaly
IAS 37 Rückstellungen, Eventualverbindlichkeiten und Eventualforderungen (geändert 2020)
openaire +1 more sourceAccounting provisions for the costs of the warranty periods according to IAS 37
Ivana Pokrovac, Boris Tušek
openalex

