Does fair value accounting for non-financial assets pass the market test?
Year of publication: |
2013
|
---|---|
Authors: | Christensen, Hans B. ; Nikolaev, Valeri V. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 734-775
|
Subject: | Fair value | IFRS | Non-financial assets | Illiquid assets | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation |
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