Asset use and the relevance of fair value measurement : evidence from IAS 41
Adrienna Huffman
| Year of publication: |
December 2018
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| Authors: | Huffman, Adrienna |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 23.2018, 4, p. 1274-1314
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| Subject: | Asset measurement | Fair value | Asset use | IAS 41 | biological assets | Conceptual Framework | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Messung | Measurement | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-018-9456-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011936524