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Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? : a suggestion to refine the definition of OCI
Herranz Martín, Felipe M.; García Osma, Beatriz - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 515-536
Persistent link: https://www.econbiz.de/10011972801
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Background and recent developments in fair value measurement : from FASB's 1996 four decisions to the recent financial crisis
Herranz Martín, Felipe; García Osma, Beatriz - In: Spanish journal of finance and accounting 38 (2009) 144, pp. 647-662
Persistent link: https://www.econbiz.de/10008840038