Options For The Assessment Of Items Of Financial Statements At National, European And International Level
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References listed on IDEAS
- Demirguc-Kunt, Asli & Laeven, Luc & Levine, Ross, 2004.
"Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation,"
Journal of Money, Credit and Banking,
Blackwell Publishing, vol. 36(3), pages 593-622, June.
- Asli Demirgüç-Kunt & Luc Laeven & Ross Levine, 2004. "Regulations, market structure, institutions, and the cost of financial intermediation," Proceedings, Federal Reserve Bank of Cleveland, pages 593-626.
- Asli Demirguc-Kunt & Luc Laeven & Ross Levine, 2003. "Regulations, Market Structure, Institutions, and the Cost of Financial Intermediation," NBER Working Papers 9890, National Bureau of Economic Research, Inc.
More about this item
Keywordsevaluation; financial statements; fair value; historical cost; net value of achievement; estimation techniques; IASB; European Directives;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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