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~person:"Christensen, Hans B."
~subject:"Consolidated financial statements"
~subject:"Fair value"
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Consolidated financial statements
Fair value
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.
;
Nikolaev, Valeri V.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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