%0 Journal Article
%T New balance equations of IFRS accounting and RAS
%A Cherkay, A..
%K balance, equation, accounting, financial, IFRS, RAS, asset, liabilities, accounts, active, active-passive, passive, passive-active, two series, four accounts
%J Auditor
%D 2013
%N 0
%P 5
%I INFRA-M Academic Publishing LLC.