A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Philip K. Hong, Daniel Gyung Paik, Joyce Van Der Laan Smith
| Year of publication: |
2018
|
|---|---|
| Authors: | Hong, Philip K. ; Paik, Daniel Gyung ; Laan Smith, Joyce van der |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 31.2018, p. 74-89
|
| Subject: | Long-lived asset write-downs | Asset impairments | IFRS | U.S. GAAP | Bilanzierungsgrundsätze | Accounting standards | USA | United States |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 42, March 2021, Article 100352 |
| Other identifiers: | 10.1016/j.intaccaudtax.2018.05.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011901853