Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework
Thomas J. Linsmeier
| Year of publication: |
December 2016
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| Authors: | Linsmeier, Thomas J. |
| 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. 30.2016, 4, p. 485-498
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| Subject: | financial statement presentation | income statement | non-GAAP measures | measurement | fair value | historical cost | Messung | Measurement | Jahresabschluss | Financial statement | IFRS | Bilanzierungsgrundsätze | Accounting standards | Performance-Messung | Performance measurement | Fair-Value-Bilanzierung | Fair value accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51543 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011630104