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Keywords: fair value
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2011) 11 (1): 116–129.
Published: 01 December 2011
... and commonality with context-sensitive intellectual traditions than with idealist approaches. We advocate a vision for the “identity of accountants” grounded in appreciation of our own intellectual heritage and accounting's distinctive role in society. 2011 fair value representational faithfulness...
