谁将利息支付归类为融资活动?采用IFRS时现金流量表中分类转移的分析

Who classifies interest payments as financing activities? An analysis of classification shifting in the statement of cash flows at the adoption of IFRS

Journal of Accounting and Public Policy · 2015
被引 33
ABS 3
会计财务报告国际财务报告准则现金流量表