Including estimates of the future in today's financial statements
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More about this item
Keywordsfinancial statements; fair value; financial reporting;
- E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-06-18 (Accounting & Auditing)
- NEP-ALL-2007-06-18 (All new papers)
- NEP-BEC-2007-06-18 (Business Economics)
- NEP-CFN-2007-06-18 (Corporate Finance)
- NEP-HIS-2007-06-18 (Business, Economic & Financial History)
- NEP-MAC-2007-06-18 (Macroeconomics)
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