PCAOB guidance and audits of fair values for Level 2 investments
Year of publication: |
November 2018
|
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Authors: | Emett, Scott A. ; Libby, Robert ; Nelson, Mark W. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 71.2018, p. 57-72
|
Subject: | Fair value accounting | Audit adjustments | Management bias | PCAOB guidance | Fair-Value-Bilanzierung | Wirtschaftsprüfung | Financial audit | IFRS |
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