Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Peter Fiechter, Zoltán Novotny-Farkas, Annelies Renders
| Year of publication: |
2022
|
|---|---|
| Authors: | Fiechter, Peter ; Novotny-Farkas, Zoltán ; Renders, Annelies |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 5, p. 301-323
|
| Subject: | fair value accounting | Level 3 | return relevance | ASC 820 | FAS 157 | other comprehensive income (OCI) | fair value disclosures | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Unternehmenspublizität | Corporate disclosure | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2018-0293 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013419010