The value-relevance of the cumulative effect reporting method : some evidence in support of FAS 154
Year of publication: |
2009
|
---|---|
Authors: | Schneider, Douglas K. ; Kohlmeyer, James M., III. ; Tibbs, Samuel L. |
Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 25.2009, 5, p. 49-58
|
Subject: | IFRS | USA | United States | Fair-Value-Bilanzierung | Fair value accounting |
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