Fair value evaluation: analysis and determinants
Year of publication: |
2012
|
---|---|
Authors: | Baccouche, Chedli ; Ghodbane, Sana Ben |
Published in: |
International Journal of Critical Accounting. - Inderscience Enterprises Ltd, ISSN 1757-9848. - Vol. 4.2012, 1, p. 77-91
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | IASB | International Accounting Standards Board | IFRS | International Financial Reporting Standards | guidelines | historical costs | Tunisia | fair value evaluation | determinants | accounting referentials | asset estimation | asset valorisation | corporations | company assets | company liabilities | practitioner choice | businesses | foreign ownership | auditor affiliation | Big Four | auditors | audit firms | PwC | PricewaterhouseCoopers | Deloitte Touche Tohmatsu | Ernst % Young | KPMG | complex adjustments | fiscal adjustments | corporation activities | critical accounting |
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