The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions
Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. Therefore, the purpo...
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| Format: | Others |
| Language: | English |
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Högskolan i Gävle, Institutionen för ekonomi
2008
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-646 |