THE (UN?) FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON
Objective: The objective of this study is to assess the level of adherence of explicit and implicit measurement concepts present in SFAS 157 – Fair Value Measurements to traditional economic-accounting concepts. Background: The expansion of situations in which fair value measurement is required m...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal da Paraíba
2017-01-01
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| Series: | Revista Evidenciação Contábil & Finanças |
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| Online Access: | http://periodicos.ufpb.br/index.php/recfin/article/view/32293/16915 |