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Chapitres (2013), Handbook of Key Global Financial Markets, Institutions, and Infrastructure, Elsevier, 1, pp. 423-433

Fair Value and Accounting

This chapter has aimed to show how fair value measurement in financial reporting differs from historical cost and where it is currently used in IFRS and to an extent US GAAP.

WALTON, P. (2013). Fair Value and Accounting. In: Handbook of Key Global Financial Markets, Institutions, and Infrastructure. 1st ed. Elsevier, pp. 423-433.