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Keywords: value-in-exchange
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Journal Articles
Accounting Horizons (2015) 29 (4): 757–776.
Published: 01 December 2015
... acknowledge the financial support of the David Eccles School of Business and the A. B. Freeman School of Business. March 2013 April 2015 2015 asset measurement business valuation decision-useful financial reporting information value-in-use value-in-exchange conceptual framework...