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

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Authors

Fargher, Neil
Zhang, John Ziyang

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Publisher

Blackwell Publishing Ltd

Abstract

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

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Citation

Source

Accounting Forum

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Restricted until

2037-12-31