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Cooper, J. (2007) Debating accounting principles and policies: the case of Goodwill, 1880-1921. Accounting, Business & Financial History, 17 (2). pp. 241-264. ISSN 0958-5206 doi: https://doi.org/10.1080/09585200701376568

Nobes, C. and Cooper, J. (2007) Los problemas de las NIIF. Revista de contabilidad y dirrecion (4). pp. 135-146. ISSN 1887-5696