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Changes in the measurement of fair value: Implications for accounting earnings

Fargher, Neil; Zhang, John Ziyang


With the FASB's issue of staff position papers in 2009 and the relaxation of how fair value standards are applied, there has been a change in the practice of how fair value is measured. Since the FASB staff position papers in 2009, fair value measurement

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
Source: Accounting Forum
DOI: 10.1016/j.accfor.2014.06.002


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