The amendment of IAS 39 : determinants of reclassification behavior and capital market consequences
Year of publication: |
2012
|
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Authors: | Paananen, Mari ; Renders, Annelies ; Shima, Kim M. |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 27.2012, 2, p. 208-235
|
Subject: | Bankrechnungslegung | Bank accounting | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Börsenkurs | Share price | Welt | World |
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