Fair value accounting and its usefulness to financial statement users
Year of publication: |
2014
|
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Authors: | Palea, Vera |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 12.2014, 2, p. 102-116
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Subject: | Value relevance | Dual measurement system | Fair value accounting | Financial statement reliability | IFRS 13 | Rechnungswesen | Accounting | IFRS | Fair-Value-Bilanzierung | Bilanzanalyse | Financial statement analysis |
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