Foreign Subsidiary Consolidation Under FASB 52: The Case of the Fading Honduran Plant During Periods of Moderate Inflation and Devaluation
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published proceedings
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Academy of Accounting and Financial Studies Journal
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Morrison, R. D., & Dole, C. P.
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Morrison, Robert D||Dole, CP
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https://www.abacademies.org/articles/aafsjvol1832014.pdf