Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization
Dong, Minyue, Ryan, Stephen G., Zhang, Xiao-JunYear:
2012
Language:
english
Journal:
SSRN Electronic Journal
DOI:
10.2139/ssrn.1748626
File:
PDF, 798 KB
english, 2012