Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Urooj Khan, Stephen G. Ryan, Abhishek Varma
| Year of publication: |
2019
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|---|---|
| Authors: | Khan, Urooj ; Ryan, Stephen G. ; Varma, Abhishek |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 6, p. 285-307
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| Subject: | fair value | amortized cost | other-than-temporary impairment | timeliness | insurers | Versicherung | Insurance | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52437 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012135002