IFRS 15如何影响企业的收入确认实践和财务报表?来自澳大利亚和新西兰的证据
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand
Journal of International Accounting, Auditing and Taxation · 2022
被引 19
ABS 3
会计准则收入确认财务报表国际财务报告准则