Changes of measurement of fair value : implications for accounting earnings
Year of publication: |
2014
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Authors: | Fargher, Neil ; Zhang, John Ziyang |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 38.2014, 3, p. 184-199
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Subject: | Fair value measurement | Earnings quality | Reliability | Fair-Value-Bilanzierung | Fair value accounting | Gewinn | Profit | Messung | Measurement | IFRS | Unternehmensbewertung | Firm valuation |
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