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Keywords: earnings disaggregation
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Accounting Horizons (2018) 32 (4): 49–58.
Published: 01 December 2018
... valuation earnings disaggregation The illustration in the second section is based on a simplified example of a single asset firm when the asset is measured at fair value. Real firms are more complex, which raises two complicating issues, neither of which is unique to fair value. The first is how...