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Accounting standards 1 Bilanzierungsgrundsätze 1 Credit risk 1 Financial statement 1 IFRS 1 International Financial Reporting Standards (IFRS) 1 Jahresabschluss 1 Kreditrisiko 1 USA 1 United States 1 United States Generally Accepted Accounting Principles (US-GAAP) 1 entity perspective 1 entity’s own credit risk 1 proprietary perspective 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Schmidt, Martin 1
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Accounting in Europe 1
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A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin - In: Accounting in Europe 15 (2018) 1, pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
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