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Keywords: fair value option
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Journal Articles
Accounting Horizons (2011) 25 (3): 487–510.
Published: 01 September 2011
...Katherine Guthrie; James H. Irving; Jan Sokolowsky SYNOPSIS Under the fair value option, SFAS No. 159, firms have full discretion over electing to report specified financial instruments at fair value on a contract-by-contract basis. Building on Henry's (2009 ) study of early adopting banks...