TY JOUR TI A typical chart of accounts under IFRS and RAS KW balance KW balance sheet items KW accounting KW financial KW IFRS KW RAS KW asset KW liabilities KW capital KW model KW chart KW accounts KW transformation of financial statements JO Auditor AU Cherkay, A.. PY 2014 IS 0 PB INFRA-M Academic Publishing LLC.