Does fair value accounting provide more useful financial statements than current GAAP for banks?
John M. McInnis, Yong Yu, Christopher G. Yust
| Year of publication: |
November 2018
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| Authors: | McInnis, John ; Yu, Yong ; Yust, Christopher G. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 6, p. 257-279
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| Subject: | fair value | historical cost | financial instrument | bank | value relevance | Fair-Value-Bilanzierung | Fair value accounting | Bank | Bilanzierungsgrundsätze | Accounting standards | IFRS | Jahresabschluss | Financial statement | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation | Bankrechnungslegung | Bank accounting |
| 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/accr-52007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011966808