Long-term investment: what are the accounting issues?

Authors

DEMARIA Samira
RIGOT Sandra

Publication date

2015

Publication type

Journal Article

Summary This article aims to propose a new definition of long-term investment as a major determinant of economic growth and to identify short-termist accounting biases, with the aim of developing avenues of reform that do not disadvantage long-term investment.

Publisher

Ed. comptables-Malesherbes

Topics of the publication

Investissement à long terme
Normes IFRS
...

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