| 单词 | fair value accounting |
| 释义 | fair value accountingDefinition A valuation principle implemented by the FASB to standardize fair value calculations of certain financial instruments by examining historical costs. Fair value accounting requires that the fair market value or an estimation of a market price be used as the present value of expected cash flows. This principle has been around since the early 1990s, but was amended in 2006 to provide clarification on the standard. It was met with opposition by many individuals in the financial industry. |
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