||About the Author|Jae K. Shim is Professor of Business Administration at California State University, Long Beach, and a consultant for over twenty years. He is also president of the National Business Foundation.
Fair values are more common in financial reports because fair values have increased in business importance in recent years. Increasingly elaborate financial instruments and risk management practices have created financial statement elements for which historical cost is almost irrelevant, and fair value, and fluctuations in fair value, are extremely relevant. According to the FASB’s recent guidance on fair value measurements ASC820- 10...
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You can specify the type of files you want, for your device.Time Value of Money and Fair Value Accounting: Tools and Concepts | Shim Jae K. I was recommended this book by a dear friend of mine.