Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? : a suggestion to refine the definition of OCI
Alternative title: | ¿Considera la NIIF 9 las preferencias de los usuarios en relácion con la jerarquía de cáculo del valor razonable establecida en la NIIF 13? : una propuesta de mejora de la definición de OCI |
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Year of publication: |
Mayo 2018
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Authors: | Herranz Martín, Felipe M. ; García Osma, Beatriz |
Published in: |
Estudios de economía aplicada : revista promovida por Asepelt, Asociación de Economía Aplicada. - Madrid, ISSN 1133-3197, ZDB-ID 2508178-0. - Vol. 36.2018, 2, p. 515-536
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Subject: | Fair Value | Fair Value Hierarchy | IFRS 9 | Financial Statement Users' Preferences | Other Comprehensive Income Definition | Accounting Conceptual Framework | OCI | IFRS | Fair-Value-Bilanzierung | Fair value accounting |
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