Fair value accounting impact on decision-usefulness of accounting information : evidence from accounting standards update 2016-01 on the US insurance industry
Year of publication: |
2022
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Authors: | McGregor, Scott |
Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 20.2022, 5, p. 926-952
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Subject: | Accounting for equity securities | ASU 2016-01 | Comprehensive income | Fair value accounting | USA | United States | Fair-Value-Bilanzierung | IFRS | Versicherung | Insurance |
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