Review of Accounting Studies Vol. 19 No. 1 2014

Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Minyue Dong¹; Stephen G. Ryan²; Xiao‐Jun Zhang³

¹ University of Lausanne · ² New York University · ³ University of California, Berkeley

DOI

10.1007/s11142-013-9246-7

Volume

19

Issue

1

Pages

242-280

Language

en

Sources

semanticscholar openalex crossref

Cite

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