Source: https://www.researchgate.net/profile/Lionel-Touchais/publication/330310148_Elements_de_correction_des_QCM_et_exercices_de_l'ouvrage_Comptabilite_internationale_Les_IFRS_2eme_edition/links/5c3853cc458515a4c71ca9dc/Elements-de-correction-des-QCM-et-exercices-de-louvrage-Comptabilite-internationale-Les-IFRS-2eme-edition.pdf