No more discount under enhanced fair value hierarchy
Year of publication: |
2015
|
---|---|
Authors: | Bagna, Emanuel ; Di Martino, Giuseppe ; Rossi, Davide |
Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 47.2015, 49/51, p. 5559-5582
|
Subject: | fair value hierarchy | Level 3 | liquidity discount | financial instruments | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Theorie | Theory | Hierarchie | Hierarchy |
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