Accounting for credit losses : ASU 2016-13
Year of publication: |
November/December 2016
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Authors: | Holzmann, Oscar J. ; Munter, Paul |
Published in: |
The journal of corporate accounting & finance. - Hoboken, NJ : Wiley, ISSN 1044-8136, ZDB-ID 1113073-8. - Vol. 28.2016, 1, p. 86-92
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Subject: | Kreditwürdigkeit | Credit rating | Lieferantenkredit | Trade credit | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Verlust | Loss | Kreditrisiko | Credit risk | USA | United States | Theorie | Theory |
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