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
|
---|---|
Authors: | Linsmeier, Thomas J. |
Other Persons: | Christensen, Hans B. (reviewed) ; Nikolaev, Valeri V. (reviewed) |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 776-782
|
Subject: | Fair value | Historical cost | Nonfinancial assets | FASB | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | IFRS |
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