The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee
Year of publication: |
2021
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Authors: | Rizki, Atika ; Mita, Aria Farah |
Published in: |
International journal of monetary economics and finance : IJMEF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1752-0487, ZDB-ID 2471959-6. - Vol. 14.2021, 4, p. 297-305
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Subject: | international accounting standard | fair value | financial asset | corporate governance | IFRS 13 | value relevance | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Corporate Governance | Corporate governance | Prüfungsausschuss des Aufsichtsrats | Audit committee |
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