Open AccessThe Impairment of Long-Lived Assets and Reversing Revaluation Review under US GAAP VS. IFRS Models in the United States
Author(s) -
Karina Kasztelnik
Publication year - 2015
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v4n3
Subject(s) - valuation (finance) , accounting , multinational corporation , business , reversing , international financial reporting standards , management accounting , perspective (graphical) , empirical evidence , business valuation , actuarial science , economics , finance , computer science , philosophy , materials science , epistemology , artificial intelligence , composite material