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Keywords: accounting choice
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (3): 487–510.
Published: 01 September 2011
... value option fair value mark-to-market accounting choice SFAS 159 The Financial Accounting Standards Board's (FASB) Statement on Financial Accounting Standards No. 159—The Fair Value Option for Financial Assets and Financial Liabilities (SFAS 159)—allows firms, and not standard...
