Revised model for presentation in statement(s) of financial performance : potential implications for measurement in the conceptual framework
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 | IFRS |
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