The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"
Year of publication: |
2018
|
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Authors: | Baker, Charles Richard |
Other Persons: | Cardao-Pito, Tiago (contributor) ; Ferreira, João Silva (contributor) |
Published in: |
Accounting history review. - London [u.a.] : Routledge, ISSN 2155-2851, ZDB-ID 2606428-5. - Vol. 28.2018, 3, p. 191-198
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Subject: | Accounting standards | fair value | history | Irving Fisher | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Rechnungswesen | Accounting | Bilanzierungsgrundsätze |
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