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Keywords: FAS 157
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 301–323.
Published: 01 September 2022
... 2021 2022 fair value accounting Level 3 return relevance ASC 820 FAS 157 other comprehensive income (OCI) fair value disclosures The fair value hierarchy in Accounting Standards Codification (ASC) 820 (formerly Statement of Financial Accounting Standards [SFAS] 157...
