Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?
Lakshi Devi Boolaky Doorgakunt
Year of publication: |
2019
|
---|---|
Authors: | Boolaky Doorgakunt, Lakshi Devi |
Published in: |
International journal of corporate governance : IJCG. - Genève : Inderscience Enterprises, ISSN 1754-3037, ZDB-ID 2439503-1. - Vol. 10.2019, 2, p. 113-133
|
Subject: | amended IFRS 7 | disclosure | fair value hierarchy | Mauritius | audit committee | internal audit | IFRS | Prüfungsausschuss des Aufsichtsrats | Audit committee | Interne Revision | Internal audit | Fair-Value-Bilanzierung | Fair value accounting | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure | Hierarchie | Hierarchy |
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