Browsing Artículos (Contabilidad y Economía Financiera) by Subject "Fair Value Relevance"
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Article
The Use of Fair Value Measurement in Financial Reporting: A Literature Review
(Asociación Internacional de Economía Aplicada (ASEPELT), 2018)Over the last forty years ago, fair value has increasingly been used in IASB and FASB accounting standards. In this sense, ...