Fair Value Concept Specifics in Financial Reporting and Auditing

Publicado en línea: 15 abr 2016

Páginas: 119 - 141

Recibido: 15 feb 2015

Aceptado: 03 abr 2015

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

Palabras clave

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.