The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

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ژورنال

عنوان ژورنال: Australasian Accounting, Business and Finance Journal

سال: 2015

ISSN: 1834-2000,1834-2019

DOI: 10.14453/aabfj.v9i1.2