Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing
Maik Lachmann; Ulrike Stefani; Arnt Wöhrmann
| Year of publication: |
2015
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|---|---|
| Authors: | Lachmann, Maik ; Stefani, Ulrike ; Wöhrmann, Arnt |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 41.2015, p. 21-38
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| Subject: | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Verbindlichkeiten | Corporate debt | Kreditwürdigkeit | Credit rating | Informationswert | Information value |
| 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/10010501893