Auditing challenging fair value measurements : evidence from the field
Year of publication: |
July 2017
|
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Authors: | Cannon, Nathan H. ; Bedard, Jean C. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 4, p. 81-114
|
Subject: | auditing | fair value measurement | estimation uncertainty | materiality | valuation specialists | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS | Messung | Measurement |
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