The curious case of Level 3 instruments
Year of publication: |
April 2017
|
---|---|
Authors: | Glasscock, Robson ; Harless, David W. ; Dorminey, Jack |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 29.2017, 1, p. 52-68
|
Subject: | Fair value | Level 3 | Earnings management | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
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