What do FAS 157 "fair values" really measure? : value or risk?
Year of publication: |
2012
|
---|---|
Authors: | Ronen, Joshua |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 11.2012, 3, p. 149-164
|
Subject: | Fair-Value-Bilanzierung | Fair value accounting | Risikomaß | Risk measure | IFRS | Messung | Measurement |
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