Auditors and net transfers of Level 3 fair-valued financial instruments
Year of publication: |
March 2017
|
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Authors: | Kohlbeck, Mark ; Smith, Thomas ; Valencia, Adrian |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 36.2017, p. 27-39
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Subject: | Audit quality | Fair values | Level 3 transfers | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Dienstleistungsqualität | Service quality | IFRS | Öffentliche Sozialleistungen | Social security benefits |
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