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serval:BIB_73E957DB921B
Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization
10.1007/s11142-013-9246-7
000331831900008
http://link.springer.com/journal/11142
Dong
M.
author
Ryan
S.G.
author
Zhang
X.-J.
author
article
2014-03
Review of Accounting Studies
1380-6653
journal
19
1
242-280
Available-for-sale securities
Reclassification
Fair value accounting
Realization
eng
60_published
peer-reviewed
https://serval.unil.ch/notice/serval:BIB_73E957DB921B
https://serval.unil.ch/resource/serval:BIB_73E957DB921B.P001/REF.pdf
http://nbn-resolving.org/urn/resolver.pl?urn=urn:nbn:ch:serval-BIB_73E957DB921B1
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