Impairment practices of selected publicly-listed companies in the Philippine mining industry
As evidenced by new accounting standards, the advent of harmonization of accounting standards has caused a shift from historical basis accounting to fair value accounting. A bigger impact of this shift is manifested through revaluations and impairment. But recent events that concern complexities ass...
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| Format: | text |
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Animo Repository
2008
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| Online Access: | https://animorepository.dlsu.edu.ph/faculty_research/1319 https://animorepository.dlsu.edu.ph/context/faculty_research/article/2318/type/native/viewcontent |
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| Institution: | De La Salle University |