Pages

Wednesday, 23 March 2011

Three concepts of capital maintenance under IFRS

IFRS authorized financial capital maintenance in units of constant purchasing power in the original Framework (1989), Par. 104 (a) which means that there are three concepts of capital maintenance under IFRS.

Buy the ebook for $2.99 or £1.53 or €2.68






Nicolaas Smith
 
Copyright (c) 2005-2011 Nicolaas J Smith. All rights reserved. No reproduction without permission.