Departament de Comptabilitat Edifici Departamental Oriental
University of Valencia
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Lobbying, Comment letters, Share-based payments, Due process, Standard setting
Conditional conservatism, Asymmetric reporting, Ownership diversification, Diversification opportunities, Governance and information problems
accounting choice, consolidation, proportionate consolidation, equity method, jointly controlled entity, joint venture
Loan loss accounting, Expected loss model, Incurred loss model, Loan loss allowance, Loan loss provision, FASB/IASB
IFRS, European Union
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