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Fair value accounting and the present value fallacy: the need for an alternative conceptual framework
Rayman, R. A. - In: The British accounting review : the journal of the … 39 (2007) 3, pp. 211-225
Persistent link: https://www.econbiz.de/10003536013
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Fair value accounting and intangible assets : goodwill impairment and managerial choice
Lhaopadchan, Suntharee - In: Journal of financial regulation and compliance : an … 18 (2010) 2, pp. 120-130
Persistent link: https://www.econbiz.de/10003983485
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Übergangskonsolidierungsszenarien unter Geltung von BC-II
Wirth, Johannes - In: IFRS und BilMoG : Herausforderungen für das Bilanz- …, (pp. 103-138). 2010
Persistent link: https://www.econbiz.de/10008653876
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IFRS et la crise financière
Carlier, Th. (contributor); Colmant, Bruno (contributor);  … - 2010
Persistent link: https://www.econbiz.de/10003960044
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EAA symposium, Tampere, 13 May 2009: Wanted ; foundations of accounting measurement
In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 84-119
Persistent link: https://www.econbiz.de/10003964605
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Measurement in financial reporting
Whittington, Geoffrey - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 104-110
Persistent link: https://www.econbiz.de/10003964612
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The case for deprival value
Macve, Richard - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 111-119
Persistent link: https://www.econbiz.de/10003964614
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A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
Bosch, Josep M. Argilés; Aliberch, Anna Sabata; … - In: Revista de contabilidad : RC-SAR 15 (2012) 1, pp. 109-142
Persistent link: https://www.econbiz.de/10009578838