A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”
Review of Accounting Studies
2013
- DOI
- 10.1007/s11142-013-9238-7
- Volume
- 18 (3)
- Pages
- 776-782
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref