Fair Value Concept Specifics in Financial Reporting and Auditing

Published Online: Apr 15, 2016

Page range: 119 - 141

Received: Feb 15, 2015

Accepted: Apr 03, 2015

DOI: https://doi.org/10.1515/ethemes-2015-0008

Keywords

fair value concept, IAS / IFRS, IFRS 13: Fair Value Measurement, financial statement audit

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.