Open AccessIFRS Adoption and Changes in the Value Relevance of Reinsurance assets
Author(s) -
Seokhee Cho
Publication year - 2022
Publication title -
han'gug sanhag gi'sul haghoe nonmunji/han-guk sanhak gisul hakoe nonmunji
Language(s) - English
Resource type - Journals
eISSN - 2288-4688
pISSN - 1975-4701
DOI - 10.5762/kais.2022.23.2.67
Subject(s) - international financial reporting standards , business , accounting , relevance (law) , reinsurance , value (mathematics) , fair value , actuarial science , mathematics , statistics , political science , law