Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles
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Keywords
IAS/IFRS standards; loops of re-interpretation; loops of re-ownership; sociological approaches; normes IAS/IFRS; appropriation; boucles de ré-interprétation; boucles de ré-appropriation approches sociologiques;All these keywords.
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