Fair value accounting volgens de IASB en Limperg

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Fair Value Accounting for Liabilities and Own Credit Risk

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fair value accounting for liabilities and own credit risk

changes in credit risk may arise when either the value or the risk of corporate assets changes. changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. the indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...

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ژورنال

عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie

سال: 2005

ISSN: 2543-1684,0924-6304

DOI: 10.5117/mab.79.16306