Open AccessThe Effect of Fair-value Accounting on the Value Relevance of the Balance Sheet and the Income Statement
Author(s) -
Tareq Zaki Mashoka
Publication year - 2022
Publication title -
al-mağallaẗ al-urdunniyyaẗ fī idāraẗ al-aʻmāl
Language(s) - English
Resource type - Journals
eISSN - 2308-6149
pISSN - 1815-8633
DOI - 10.35516/jjba.v18i4.456
Subject(s) - balance sheet , income statement , book value , net income , fair value , accounting , equity (law) , financial statement , financial statement analysis , relevance (law) , financial ratio , earnings , economics , value (mathematics) , business , comprehensive income , accounting information system , mathematics , gross income , audit , statistics , public economics , political science , tax reform , law , state income tax