Convergence in motion : a review of fair value levels' relevance
Year of publication: |
2021
|
---|---|
Authors: | Filip, Andrei ; Hammami, Ahmad ; Huang, Zhongwei ; Jeny, Anne ; Magnan, Michel ; Moldovan, Rucsandra |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 3, p. 275-294
|
Subject: | ASC 820 | Fair value hierarchy | Fair value measurement | IFRS 13 | Meta-analysis | SFAS 157 | Valuation process | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Meta-Analyse | Bilanzierungsgrundsätze | Accounting standards |
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