Fair Value Accounting from Theory to Practice - SFAS No. 157, "Fair Value Measurements," is intended to provide more consistent, clear definitions of fair value, fair value measurement, and fair value disclosures, but applying it is still difficult in many cases. Since fair value accounting has become a hot topic again, accounting and finance managers need to have a better understanding of the ...
| Year of publication: |
2008
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| Authors: | Campbell, Ronald L. ; Owens-Jackson, Lisa A. ; Robinson, Diana R. |
| Published in: |
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 90.2008, 1, p. 31-37
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