"Fair value" accounting as the normative Fisherian phase of accounting
Year of publication: |
2018
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Authors: | Cardao-Pito, Tiago ; Ferreira, João Silva |
Published in: |
Accounting history review. - London [u.a.] : Routledge, ISSN 2155-2851, ZDB-ID 2606428-5. - Vol. 28.2018, 3, p. 149-179
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Subject: | Accounting regulations and standards | fair value accounting | historical cost accounting | mainstream economics | Irving Fisher | Fair-Value-Bilanzierung | Fair value accounting | Rechnungswesen | Accounting | IFRS | Kostenrechnung | Cost accounting | Bilanzielle Bewertung | Accounting valuation |
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