Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Steven M. Glover, Mark H. Taylor, Yi-Jing Wu
| Year of publication: |
February 2017
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| Authors: | Glover, Steven M. ; Taylor, Mark H. ; Wu, Yi-Jing |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 1, p. 63-84
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| Subject: | auditing fair value measurements and other complex estimates | pricing services | valuation specialists | financial fair value measurements | nonfinancial fair value measurements | Fair-Value-Bilanzierung | Fair value accounting | Messung | Measurement | Bilanzielle Bewertung | Accounting valuation | IFRS | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51514 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011670134