Fair value accounting in the absence of prudence in accounting standards : an illustration with exotic derivatives
| Autor: | Marabel-Romo, Jacinto, Guiral, Andrés, Crespo-Espert, José Luis, Gonzalo, José A., Moon, Doocheol |
|---|---|
| Zdroj: | Revista Española de Financiación y Contabilidad, 2017 Jun 01. 46(2), 145-167. |
| Databáze: | JSTOR Journals |
| Externí odkaz: |
|