Generic Bank : accounting for debt securities sales and impairments
Year of publication: |
2019
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Authors: | Cantrell, Brett W. |
Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 34.2019, 4, p. 15-29
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Subject: | debt securities | security impairments | fair value accounting | asset sales | auditor judgment | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS | Bilanzielle Bewertung | Accounting valuation | Fremdkapital | Debt financing |
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