New CFA Institute study finds key differences in how banks disclose fair values of loans and write off bad or “impaired” debt across the EU, US, Japan, Canada, and Australia
A recent IASB proposal suggests removing the requirement to measure certain biological assets at fair value, which would provide a major disservice to investors.
Mohini Singh, ACA, examines why fair value is the most relevant measurement basis for all real estate properties — not just investment properties, as proposed by FASB.
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