The market pricing of other-than-temporary impairments
Year of publication: |
2014
|
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Authors: | Badertscher, Brad A. ; Burks, Jeffrey J. ; Easton, Peter D. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 3, p. 811-838
|
Subject: | fair value accounting | mark-to-market accounting | other-than-temporary impairments | unrealized losses | other comprehensive income | financial crisis | commercial banks | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Finanzkrise | Financial crisis | Bilanzielle Bewertung | Accounting valuation | Bankenkrise | Banking crisis | Bilanzpolitik | Accounting policy |
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