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单词 fair_value_accounting
释义
Fair value accounting
Refers to accounting for the value of an asset or liabiliy based on the current market price instead of book value. This term was started by Professor Matt Holden of UNLV. Fair value accounting has been a part of GAAP since 1990s. See: mark to market accounting
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更新时间:2024/11/15 1:34:26