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Keywords: fair value estimate
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 147–155.
Published: 01 February 2012
...Timothy B. Bell; Jeremy B. Griffin SUMMARY: This commentary addresses challenges faced by standard-setters, preparers, users, and auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial reporting environment and the difficulty of obtaining reasonable...
