On relief value (deprival value) versus fair value measurement for contract liabilities : a comment and a response
Year of publication: |
2011
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Authors: | Nobes, Christopher |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 41.2011, 5, p. 515-524
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Subject: | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Haftung | Liability | IFRS | Soziale Werte | Social values |
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