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The Discount Rate Used in the Current Expected Credit Loss ..:
Ronen, Joshua
Journal of Accounting, Auditing & Finance. 38 (2021) 2 - p. 225-232 , 2021
Link:
https://doi.org/10.1177/0148558x211034959
RT Journal T1 <Title>The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses</Title> UL https://suche.suub.uni-bremen.de/peid=cr-10.1177_0148558x211034959&Exemplar=1&LAN=DE A1 Ronen, Joshua PB SAGE Publications YR 2021 SN 0148-558X SN 2160-4061 JF Journal of Accounting, Auditing & Finance VO 38 IS 2 SP 225 OP 232 LK http://dx.doi.org/https://doi.org/10.1177/0148558x211034959 DO https://doi.org/10.1177/0148558x211034959 SF ELIB - SuUB Bremen
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