New hypostases concerning measurement at historical cost or fair value

被引：0
|
作者：
Jianu, Ionel [1 ]
机构：
[1] Acad Studii Econ Bucuresti, Bucharest, Romania
来源：
INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT | 2009年 / 17卷 / 01期
关键词：
Measurement; Historical cost; Fair value; IFRS;
D O I：
10.1108/ijaim.2009.36617aad.006
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
[No abstract available]
引用
收藏
页码：44 / 53
页数：2
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