A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial assets pass the market test?"
Thomas J. Linsmeier
| Year of publication: |
2013
|
|---|---|
| Authors: | Linsmeier, Thomas J. |
| Other Persons: | Christensen, Hans B. (reviewed) ; Nikolaev, Valeri V. (reviewed) |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 3, p. 776-782
|
| Subject: | Fair value | Historical cost | Nonfinancial assets | FASB | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | IFRS | Theorie | Theory |
| 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/10010200057