Fair value measurement for long-lived operating assets : research evidence
Year of publication: |
2019
|
---|---|
Authors: | Sellhorn, Thorsten ; Stier, Christian |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 28.2019, 3, p. 573-603
|
Subject: | Fair value | Value relevance | Contracting | Operating assets | Economic consequences | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzielle Bewertung | Accounting valuation |
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