The objectives of this Issue Alert are to compare fair value accounting with historical cost accounting, provide a brief overview of the Financial Accounting Standards Board's (FASB) current conclusions on fair value accounting, discuss the importance of understanding the implementation issues involved in the development of a robust fair value accounting system, and discuss some of the issues that arise from the proposed Exposure Draft (ED) on fair value measurements.
Fair value accounting, a status report
Accounting.
Current value accounting.
Accounting.
Current value accounting.
657
.
72
22
HF5657
.
5
.
R364
2004b
Ramesh, K.
Mesa Graziano, Cheryl de.
Federal Executives International., Pittsburgh Chapter.