Changes in the measurement of fair value: Implications for accounting earnings
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Fargher, Neil
Zhang, John Ziyang
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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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Accounting Forum
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Restricted until
2037-12-31