FASB’s attempt
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This study asks the following question with respect to level 3 fair value assets and liabilities: Are level 3 fair value assets and liabilities being measured accurately? An argument is made that since level 3 markets do not exist (as defined in ASC 820), it is not possible to determine a level 3 value.
6p vimadrid2711 18-12-2019 12 1 Download
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