Fair value in the professional valuation : concept and models
Year of publication: |
2018
|
---|---|
Authors: | Artemenkov, Andrey I. ; Lodh, Suman ; Nandy, Monomita |
Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 10.2018, 6, p. 427-446
|
Subject: | accounting measurements | equitable (fair) value | International Valuation Standards | IVS | Venn-diagrammatic approach to valuation-bases | European Valuation Standards | professional valuation | transactional asset pricing approach | TAPA | Galasyuk fair value theory | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | IFRS | Bewertung | Evaluation | Zahlungsbereitschaftsanalyse | Willingness to pay | Werttheorie | Theory of value | Standardisierung | Standardization |
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