The use of fair value measurement in financial reporting : a literature review
Constancio Zamora-Ramírez, José Morales-Díaz
| Alternative title: | La utilización del valor razonable en la contabilidad : revisión de la literatura |
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| Year of publication: |
Mayo 2018
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| 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
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| Subject: | Fair Value Accounting | Fair Value Relevance | Financial Instruments | IFRS | FASB | Fair-Value-Bilanzierung | Fair value accounting | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011972789