Determinants of upward revaluations of property, plant and equipment while adopting IFRS for the first time. Evidence from Poland
The objective of the paper is to analyze the determinants of the occurrence and magnitude of upward revaluations of property, plant and equipment while adopting IFRS first time. The determinants have been considered within the following three groups: capacity of upward revaluations, economic and per...
Kaydedildi:
| Asıl Yazarlar: | , |
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| Materyal Türü: | Artigo |
| Dil: | Inglês |
| Baskı/Yayın Bilgisi: |
Rada Naukowa SKwP
2013-04-01
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| Seri Bilgileri: | Zeszyty Teoretyczne Rachunkowości |
| Konular: | |
| Online Erişim: | http://ztr.skwp.pl/gicid/01.3001.0003.0467 |
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