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Tags: discretion
Articles tagged with: discretion
The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13
Miluska Odely Rodriguez-Saavedra, Ivan Cuentas Galindo, Luis Miguel Campos Ascuña, Antonio Victor Morales Gonzales, Adolfo Erick Donayre Sarolli, Ruben Washington Arguedas Catasi
Accounting and Financial Control
Volume 7 2026, Issue #1
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