Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS
Elizabeth A. Gordon, Hsiao-Tang Hsu
| Year of publication: |
January 2018
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|---|---|
| Authors: | Gordon, Elizabeth A. ; Hsu, Hsiao-Tang |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 1, p. 187-211
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| Subject: | U.S. GAAP | IFRS | impairment | write-off | enforcement | Bilanzierungsgrundsätze | Accounting standards | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51815 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011817887