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  • Search: subject:"Financial Statement Users' Preferences"
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Accounting Conceptual Framework 1 Fair Value 1 Fair Value Hierarchy 1 Fair value accounting 1 Fair-Value-Bilanzierung 1 Financial Statement Users' Preferences 1 Financial statement 1 IFRS 1 IFRS 9 1 Jahresabschluss 1 OCI 1 Other Comprehensive Income Definition 1
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Article 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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García Osma, Beatriz 1 Herranz Martín, Felipe M. 1
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Estudios de economía aplicada : revista promovida por Asepelt, Asociación de Economía Aplicada 1
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ECONIS (ZBW) 1
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Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? : a suggestion to refine the definition of OCI
Herranz Martín, Felipe M.; García Osma, Beatriz - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 515-536
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