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Keywords: ASU 2010-06
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (6): 548–574.
Published: 27 May 2014
...Hung-Yuan (Richard) Lu; Vivek Mande Purpose – This study aims to examine whether banks are compliant with the Financial Accounting Standards Board’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies institutional...
