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Probleme von Ermessensspielräumen in der fair value-Bewertung nach Internationalen Rechnungslegungsstandards

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  • Christian Kirchner

    (Humboldt-Universität zu Berlin)

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  • Christian Kirchner, 2006. "Probleme von Ermessensspielräumen in der fair value-Bewertung nach Internationalen Rechnungslegungsstandards," Schmalenbach Journal of Business Research, Springer, vol. 58(55), pages 61-78, January.
    • Handle: RePEc:spr:sjobre:v:58:y:2006:i:55:d:10.1007_bf03372951
    DOI: 10.1007/BF03372951
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    References listed on IDEAS

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    1. Antle, R, 1982. "The Auditor As An Economic Agent," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 503-527.
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