Zobrazeno 1 - 1
of 1
pro vyhledávání: '"hierarchy of fair value"'
Autor:
Mursalam Salim
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 28, Iss 1 (2024)
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value. This study investigates the relevance of fair value estimates as measured b
Externí odkaz:
https://doaj.org/article/c15ce978dff141d0b67188c401c497d1