Preserving amortized costs within a fair-value-accounting framework: : reclassification of gains and losses on available-for-sale securities upon realization

• Autores: Minyue Dong, Stephen Ryan, Xiao-Jun Zhang
• Localización: Review of Accounting Studies, ISSN-e 1573-7136, Vol. 19, Nº. 1, 2014, págs. 242-280
• Idioma: alemán
• Texto completo no disponible (Saber más ...)
• Resumen

  • Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization.