A World of Fair Value

Pounder, Bruce
August 2011
Strategic Finance;Aug2011, Vol. 93 Issue 2, p15
The article discusses changes in the fair-value provisions of the U.S. Financial Accounting Standards Board and the International Accounting Standards Board. With these changes, U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards have become almost alike with respect to the measurement and disclosure of fair value.


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