APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Year of publication: |
2014
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Authors: | Beaudoin, Cathy A. ; Hughes, Susan B. |
Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 29.2014, 1, p. 181-194
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Subject: | International Financial Reporting Standards (IFRS) | asset impairment | fair value | valuation techniques | IAS 36 | IAS 40 | IFRS 13 | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation |
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