Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization

Author： Dong Minyue   Ryan Stephen   Zhang Xiao-Jun  

Publisher： Springer Publishing Company

ISSN： 1380-6653

Source： Review of Accounting Studies, Vol.19, Iss.1, 2014-03, pp. : 242-280

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

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