The use of fair value measurement in financial reporting : a literature review
Alternative title: | La utilización del valor razonable en la contabilidad : revisión de la literatura |
---|---|
Year of publication: |
Mayo 2018
|
Authors: | Zamora-Ramírez, Constancio ; Morales-Díaz, José |
Published in: |
Estudios de economía aplicada : revista promovida por Asepelt, Asociación de Economía Aplicada. - Madrid, ISSN 1133-3197, ZDB-ID 2508178-0. - Vol. 36.2018, 2, p. 489-514
|
Subject: | Fair Value Accounting | Fair Value Relevance | Financial Instruments | IFRS | FASB | Fair-Value-Bilanzierung | Fair value accounting | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation |
-
Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka, (2022)
-
"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago, (2018)
-
Property assets fair value accounting under uncertainty
Tsamis, Anastasios, (2014)
- More ...
-
Delgado-Vaquero, David, (2019)
-
Effects of IFRS 16 on Key Financial Ratios : A New Methodological Approach
Morales-Díaz, José, (2018)
-
Delgado-Vaquero, David, (2020)
- More ...