Open AccessValuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities
Author(s) -
Sung Gon Chung,
Gerald J. Lobo,
Kevin Ow Yong
Publication year - 2017
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2978730
Subject(s) - fair value , valuation (finance) , accounting , business , mark to market accounting , actuarial science , economics , financial accounting , accounting information system
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