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Das fair value-Bewertungskonzept für Finanzinstrumente bei internationalen Banken aus Sicht der Rechnungslegung und Prüfung

Studer, Irina I. - 2005

Persistent link: https://www.econbiz.de/10002751470

Flächendeckende Auswirkungen der Finanzmarktkrise auf den IFRS-Abschluss 2008

Lüdenbach, Norbert; Freiberg, Jens - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 12, pp. 385-394

Persistent link: https://www.econbiz.de/10003783940

IFRS et la crise financière

Carlier, Th. (contributor); Colmant, Bruno (contributor); … - 2010

Persistent link: https://www.econbiz.de/10003960044

Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements

Linsmeier, Thomas J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 409-417

Persistent link: https://www.econbiz.de/10009267510

Fair value in financial statements after financial crisis

Majercakova, Daniela; Skoda, Miroslav - In: Journal of applied accounting research 16 (2015) 3, pp. 312-332

Persistent link: https://www.econbiz.de/10011506415

Financial Reporting and Financial Crises : The Case for Measuring Financial Instruments at Fair Value in the Financial Statements

Linsmeier, Thomas J. - 2011

Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reasoning for supporting this proposal, which is based on (1) evidence that the amortized cost model...

Persistent link: https://www.econbiz.de/10013128977