An examination of other-than-temporary impairments : evidence from FSP FAS 115-2 and FAS 124-2
Year of publication: |
2022
|
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Authors: | Toksoz, Tuba |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 58.2022, 2, p. 262-299
|
Subject: | Banks | Fair value accounting | FAS 115-2/124-2 | Other-than-temporary impairment | Fair-Value-Bilanzierung | IFRS | Bank |
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