The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
| Year of publication: |
2021
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|---|---|
| Authors: | Filip, Andrei ; Hammami, Ahmad ; Huang, Zhongwei ; Jeny, Anne ; Magnan, Michel ; Moldovan, Rucsandra |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 18.2021, 2, p. 196-217
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| Subject: | ASC 820 | fair value hierarchy | fair value levels | fair value measurement | IFRS 13 | SFAS 157 | IFRS | Fair-Value-Bilanzierung | Fair value accounting | USA | United States | Bilanzierungsgrundsätze | Accounting standards | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2021.1900581 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012597183