Fair Value Concept Specifics in Financial Reporting and Auditing

Pubblicato online: 15 apr 2016

Pagine: 119 - 141

Ricevuto: 15 feb 2015

Accettato: 03 apr 2015

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

Parole chiave

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.