Cite
MLA Citation
Carien van Mourik and Yuko Katsuo Asami. “Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus.” Accounting in Europe, vol. 15, 2018, pp. 167–192. http://access.bl.uk/ark:/81055/vdc_100066417420.0x000015