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Autor:
Jr. Belverd E . Needles
Publikováno v:
Issues in Accounting Education. 27:1215-1241
The Graeber Companies, Inc. case illustrates the implications of the Fair Value Measurements Standard (FASB ASC 820 or IFRS 13) and the Fair Value Option for Financial Assets and Financial Liabilities (FASB ASC 825 or IAS 39) on the accounting and au