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GAAP.RUNewsMixed Measurement Model Could Trump Fair Value

Mixed Measurement Model Could Trump Fair Value

Publication date: 16 June 2010

PricewaterhouseCoopers has surveyed a group of investors and analysts to gauge their attitudes toward the different approaches taken by the accounting standards boards to account for financial instruments, including loans.

PricewaterhouseCoopers has surveyed a group of investors and analysts to gauge their attitudes toward the different approaches taken by the accounting standards boards to account for financial instruments, including loans: the International Accounting Standards Board and Financial Accounting Standards Board set out in late 2008, in a joint project, to reconsider all aspects of the accounting for financial instruments.