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Rechnungswesen
Fair value accounting
6
Fair-Value-Bilanzierung
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IFRS
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Irving Fisher
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Accounting
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fair value accounting
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fair value
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growth
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historical cost accounting
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human capital
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intangibility
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mainstream economics
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Cardao-Pito, Tiago
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Ferreira, João Silva
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Baker, Charles Richard
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Accounting history review
2
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
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ECONIS (ZBW)
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Prevalence of Fisher's theory in mainstream accounting and economic research
Cardao-Pito, Tiago
- In:
Accounting history : journal of the Accounting History …
28
(
2023
)
2
,
pp. 312-337
Persistent link: https://www.econbiz.de/10014291992
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2
"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago
;
Ferreira, João Silva
- In:
Accounting history review
28
(
2018
)
3
,
pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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3
The lack of impact of fair value accounting : a commentary on ""fair value" accounting as the normative Fisherian phase of accounting"
Baker, Charles Richard
- In:
Accounting history review
28
(
2018
)
3
,
pp. 191-198
Persistent link: https://www.econbiz.de/10011988210
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