The role of accounting and the debate between historical cost and fair value
Year of publication: |
2019
|
---|---|
Authors: | Tang, Vicki Wei |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 9.2019, 1, p. 1-3
|
Subject: | fair value approach | historical cost | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation |
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