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Keywords: property, plant, and equipment
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 83–100.
Published: 01 June 2022
...Yan Jin; Flora Niu; Leo Sheng ABSTRACT This paper uses a unique setting of Canadian public firms adopting International Financial Reporting Standards (IFRS) to investigate the factors that motivate companies to revalue Property, Plant, and Equipment (PP&E) under the deemed cost provision...