Fair value measurement and accounting restatements
Yi-Hung Lin, Steve Lin, James M. Fornaro, Hua-Wei Solomon Huang
| Year of publication: |
September 2017
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|---|---|
| Authors: | Lin, Yi-Hung ; Lin, Steve ; Fornaro, James M. ; Huang, Hua-Wei Solomon |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 38.2017, p. 30-45
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| Subject: | SFAS No. 157 | Accounting restatements | Level 3 fair values | Corporate governance | Fair-Value-Bilanzierung | Fair value accounting | Corporate Governance | Bilanzierungsgrundsätze | Accounting standards | IFRS | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2017.07.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011811257