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Market-Value Accounting
liabilities. In simplified terms, there are two primary ways to determine the fair value; you can set the ... semiarbitrary class of available-for-sale assets. Would you care to comment on that? MR. HOHMANN: I think the observation ...- Authors: James Hohmann, Douglas C Kolsrud, James D Wallace, Matthew Clayton Modisett
- Date: Apr 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Fair value accounting