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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/10010166351
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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 assets pass the market test?"
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Cover Image
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