Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments evidence from the insurance industry

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Bibliographische Detailangaben
Veröffentlicht in:The accounting review
1. Verfasser: Khan, Urooj (VerfasserIn)
Weitere Verfasser: Ryan, Stephen G. (VerfasserIn), Varma, Abhishek (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2019
Schlagworte:
fair value > amortized cost > other-than-temporary impairment > timeliness > insurers > Aufsatz in Zeitschrift
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