Kanagaretnam, Kiridaran; Mathieu, Robert; Shehata, Mohamed - In: Journal of Accounting and Public Policy 28 (2009) 4, pp. 349-365
In January 2005 the Canadian Accounting Standards Board (AcSB) issued three new accounting standards that require Canadian firms to mark-to-market certain financial assets and liabilities and recognize the holding gains and losses related to these items as other comprehensive income or as part...
