A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”
| Year of publication: |
2013
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| Authors: | Linsmeier, Thomas J. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 13347615. - Vol. 18.2013, 3, p. 776-782
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