Kód: 09089326
This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure-based on the conc ... celý popis
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This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure-based on the conceptual frameworks of the Financial Accounting Standards Board and International Accounting Standards Board - for researchers' evaluations of empirical research studies that intend to investigate the informational properties of all measurement bases, including fair values.
Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting
2619 Kč
Osobní odběr Praha, Brno a 12903 dalších
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