In the area of off-balance-sheet financing, is the predominance of form over substance a feature of IASB
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In the area of off-balance-sheet financing, is the predominance of form over substance a feature of IASB or US GAAP?
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Related Book For 
Corporate Finance Theory & Practice
ISBN: 9780470092255
1st Edition
Authors: Pierre Vernimmen, Pascal Quiry, Yann Le Fur, Maurizio Dallochio, Antonio Salvi
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