[PDF][PDF] An analysis of the fair value controversy
RT Fahnestock, ED Bostwick - Journal of finance and accountancy, 2011 - Citeseer
During the recent financial crisis fair value accounting received its share of the blame for the
meltdown. There were those that argued that the measurement system used in fair value …
meltdown. There were those that argued that the measurement system used in fair value …
历史成本会计局限与完善公允价值会计的对策
李国民 - 会计之友, 2010 - cqvip.com
由金融危机所引发的支持和反对公允价值会计的激烈争论, 已经对公允价值会计的未来发展以及
意在将公允价值会计推广到其他领域的进程带来了挑战. 作为公共产品的会计制度提供的会计 …
意在将公允价值会计推广到其他领域的进程带来了挑战. 作为公共产品的会计制度提供的会计 …
[CITATION][C] Fair value accounting and the conceptual framework
ED Bostwick, RT Fahnestock - AND ACCOUNTING, 2011