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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
Persistent link: https://www.econbiz.de/10011972801
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Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?
Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177
Persistent link: https://www.econbiz.de/10009785606
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Banks' financial reporting and financial system stability
Acharya, Viral V.; Ryan, Stephen G. - In: Journal of accounting research 54 (2016) 2, pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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The importance of biological asset disclosures to the relevant user groups
Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252
Persistent link: https://www.econbiz.de/10012177533
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Fair value im financial statement nach international accounting standards
Mujkanovic, Robin - 2002
Persistent link: https://www.econbiz.de/10004679868
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Zeitwertbilanzierung nach dem ADHGB von 1861 und nach den IAS/IFRS : eine empirische Analyse aus Kapitalgebersicht
Spindler, Daniel - 2005
Persistent link: https://www.econbiz.de/10004827544
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Fair Value im Financial Statement nach International Accounting Standards
Mujkanovic, Robin - 2002
Persistent link: https://www.econbiz.de/10001590635
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Fair Value Accounting auf Basis diskontierter Cash-flows gemäß Concept Statement No. 7
Ballhaus, Werner; Futterlieb, Christian - In: KoR : internationale und kapitalmarktorientierte … 3 (2003) 12, pp. 564-574
Persistent link: https://www.econbiz.de/10001851315