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

页码：44 / 53

页数：2

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