FAIR VALUE MEASUREMENT UNDER IFRS 13
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value m...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2015-07-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2015-03/09_Cozma%20Ighian.pdf |