The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Year of publication: |
2020
|
---|---|
Authors: | Costa, Fábio Moraes da ; Liu, Carol ; Cavalier Rosa, Gina ; Tiras, Samuel L. |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 4, p. 2050019-1-24
|
Subject: | Asset revaluations | matching fair value accounting | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Matching |
-
A convenient scapegoat : fair value accounting by commercial banks during the financial crisis
Badertscher, Brad A., (2012)
-
Fair value and financial instability : comparative study between Islamic and conventional banks
Gharbi, Leila, (2014)
-
How do fair value measurements of financial instruments affect investments in banks?
Bergheim, Ralf, (2014)
- More ...
-
Costa, Fábio Moraes, (2020)
-
Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality
Bryan, Daniel, (2013)
-
da Costa, Fabio Moraes, (2020)
- More ...