Deconstructing an accounting paradigm shift : AASB 116 non-current asset measurement models
Gregory K. laing; Ronald W. Perrin
| Year of publication: |
2014
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|---|---|
| Authors: | laing, Gregory K. ; Perrin, Ronald W. |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 6.2014, 5/6, p. 509-519
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| Subject: | deconstruction | measurement of non-current assets | AASB116 | cost model | fair value model | historical cost | Messung | Measurement | Theorie | Theory | Kostenrechnung | Cost accounting | Fair-Value-Bilanzierung | Fair value accounting | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011348088