The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)
Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they off er a methodology to fi nd the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of fi nancial statements through a complex and unpractical me...
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| Udgivet i: | Revista Brasileira de Gestão de Negócios - RBGN |
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| Principais autores: | , |
| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Fundação Escola de Comércio Álvares Penteado
2016
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| Fag: | |
| Online adgang: | https://www.redalyc.org/articulo.oa?id=94745836004 |
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