The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Fábio Moraes da Costa, Carol Liu, Gina Cavalier Rosa, Samuel L. Tiras
| Year of publication: |
2020
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|---|---|
| Authors: | Costa, Fábio Moraes da ; Liu, Carol ; Cavalier Rosa, Gina ; Tiras, Samuel L. |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 4, p. 2050019-1-24
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| Subject: | Asset revaluations | matching fair value accounting | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Matching |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S1094406020500195 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012437921