Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Minyue Dong; Stephen Ryan; Xiao-Jun Zhang
| Year of publication: |
2014
|
|---|---|
| Authors: | Dong, Minyue ; Ryan, Stephen G. ; Zhang, Xiao-jun |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 1, p. 242-280
|
| Subject: | Available-for-sale securities | Reclassification | Fair value accounting | Realization | Fair-Value-Bilanzierung | IFRS | Wertpapier | Securities |
| 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://www.econbiz.de/10010347387