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The Predicament Of Market Value Accounting
The Predicament Of Market Value Accounting Article discusses strategies to reduce book value fluctuations due to adoption of FAS 115 and their drawbacks. Market value of entities; 13094 11/1/1993 ...- Authors: Richard S Robertson
- Date: Nov 1993
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]