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Fair value accounting for trading assets and liabilities and procyclicality : an anatomy of earnings on level 3 fair value assets and liabilities

山口経済学雑誌 Volume 67 Issue 5 Page 341-367
published_at 2019-03-31
C050067000503.pdf
[fulltext] 1.44 MB
Title
トレーディング資産・負債の公正価値会計とプロシクリカリティ : レベル3資産・負債の損益分析を中心に
Fair value accounting for trading assets and liabilities and procyclicality : an anatomy of earnings on level 3 fair value assets and liabilities
Creators Shinso Takashiro
Source Identifiers
Languages jpn
Resource Type departmental bulletin paper
Publishers 山口大學經濟學會
Date Issued 2019-03-31
File Version Version of Record
Access Rights open access
Relations
[ISSN]0513-1758
[NCID]AN00243258
Schools 経済学部