Measurement in financial reporting : the need for concepts
Mary E. Barth
| Year of publication: |
2014
|
|---|---|
| Authors: | Barth, Mary E. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 2, p. 331-352
|
| Subject: | accounting measurement | conceptual framework | fair value | historical cost | Rechnungswesen | Accounting | IFRS | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | Messung | Measurement |
| 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://ebvufind01.dmz1.zbw.eu/10010408292