Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”
Author:
Publisher
American Accounting Association
Subject
Accounting
Link
http://meridian.allenpress.com/accounting-horizons/article-pdf/21/2/189/1345894/acch_2007_21_2_189.pdf
Reference26 articles.
1. Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
2. Allen, F., and E. Carletti. 2006. Mark-to-market accounting and liquidity pricing. Working paper, University of Pennsylvania.
3. Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
4. Response to FASB Exposure Draft: Accounting Changes and Error Corrections
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