TY  JOUR
TI  New balance equations of IFRS accounting and RAS
KW  balance
KW  equation
KW  accounting
KW  financial
KW  IFRS
KW  RAS
KW  asset
KW  liabilities
KW  accounts
KW  active
KW  active-passive
KW  passive
KW  passive-active
KW  two series
KW  four accounts
JO  Auditor
AU  Cherkay, A..
PY  2013
IS  0
PB  INFRA-M Academic Publishing LLC.