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American Accounting Association
2002
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Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines, Krishna Palepu, Catherine M. Schrand, Douglas J. Skinner, Linda Vincent; Reporting Fair Value Interest and Value Changes on Financial Instruments. Accounting Horizons 1 September 2002; 16 (3): 259–267. https://doi.org/10.2308/acch.2002.16.3.259
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