Shinso Takashiro

Affiliate Master Yamaguchi University

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

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