TY - BOOK AU - Bachert,Kristian TI - Fair value accounting: implications for users of financial statements T2 - Münsteraner Schriften zur internationalen Unternehmensrechnung, SN - 9783631633113 : AV - HF5681.V3 B28 2012 PY - 2012/// CY - Frankfurt am Main, New York PB - Peter Lang KW - Fair value KW - Accounting KW - Financial statements KW - Securities KW - Prices N1 - Originally presented as the author's thesis (doctoral)--Universität Münster (Westfalen), 2012; Includes bibliographical references (p. 259-289) ER -