Features - Present Value-Based Measurements and Fair Value - The proposal for the first new FASB concept statement in 15 years makes clear the Board's commitment to using present value measurements for determining fair value of assets and liabilities. Although there is a way to go before the concept makes its way into standards, FASB is setting its future direction toward use of the present value ...
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|Authors:||Jones, Jefferson P.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 69.1999, 10, p. 28-33
Carnes, Thomas A., (2003)
Sinason, David H., (2001)
Jones, Jefferson P., (2001)
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