Andrew Dymock

affiliation not provided to SSRN

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Scholarly Papers (1)

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An Evaluation of Conditional Conservatism and the Extent to Which This Is Attributable to the Recognition of Asset Impairments

Number of pages: 36 Posted: 13 May 2021
affiliation not provided to SSRN, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
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Abstract:

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AASB 136 / IAS 36 Impairment of assets, conditional conservatism