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Accounting for Employee Stock Options and Other Contingent Equity Claims: Taking a Shareholder's View
Ohlson, James A., (2007)
A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases
Biondi, Yuri, (2013)
A Framework for Financial Reporting Standards : Issues and a Suggested Model
Bloomfield, Robert J., (2013)