Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Donatien Avelé (Faculty of Administration, University of Moncton, Moncton, New Brunswick, Canada), Patrice Nyengué Édimo (ESCGE, School of Management, BP, Yaoundé, Cameroun)
| Year of publication: |
2015
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|---|---|
| Authors: | Avelé, Donatien ; Édimo, Patrice Nyengué |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 7.2015, 4, p. 351-365
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| Subject: | accounting standards | FRS | IAS | fair value | financial assets | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzierungsgrundsätze | Accounting standards | Welt | World | Bilanzrecht | Accounting law | Standardisierung | Standardization |
| 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/10011438899