Classification and measurement under IFRS 9 : a commentary and suggestions for future research
Year of publication: |
2024
|
---|---|
Authors: | Kvaal, Erlend ; Löw, Edgar ; Novotny-Farkas, Zoltán ; Panaretou, Argyro ; Renders, Annelies ; Sampers, Peter |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 21.2024, 2, p. 154-175
|
Subject: | business model | cash flow characteristics | fair value accounting | future research | IFRS 9 | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Geschäftsmodell | Business model | Cash Flow | Cash flow | Rechnungswesen | Accounting |
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