Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Saleha B. Khumawala, Tharindra Ranasinghe, Claire J. Yan
| Year of publication: |
2020
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| Authors: | Khumawala, Saleha B. ; Ranasinghe, Tharindra ; Yan, Claire J. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 39.2020, 5, p. 1-14
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| Subject: | Derivatives | GASB 53 | Governmental Accounting | Hedging | Real effects of financial accounting | Derivat | Derivative | Bilanzierungsgrundsätze | Accounting standards | Öffentliches Rechnungswesen | Public accounting | IFRS | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106719 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012420924