Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Year of publication: |
2019
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Authors: | Khan, Urooj ; Ryan, Stephen G. ; Varma, Abhishek |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 6, p. 285-307
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Subject: | fair value | amortized cost | other-than-temporary impairment | timeliness | insurers | Rechnungswesen | Accounting | Fair-Value-Bilanzierung | Fair value accounting | Versicherung | Insurance | IFRS | Bilanzielle Bewertung | Accounting valuation |
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