%0 Journal Article %1 3285420520080701 %A Campbell, Ronald L. %A Owens-Jackson, Lisa A. %A Robinson, Diana R. %D 20080701 %J Strategic Finance %K fair practitioner's value, view %N 1 %P p31 - 37 %T FAIR VALUE ACCOUNTING from Theory to Practice. %U http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=32854205&site=ehost-live %V 90 %X The article discusses fair value accounting and Statement of Financial Accounting Standards (SFAS) No. 157. Concerns about SFAS No. 157 include the rule's effectiveness for financial statements from specific years, the complexity of the fair value accounting, and the cost of implementing fair value measurements in the United States. Three fair value inputs that form a measurement hierarchy are mentioned.

@article{3285420520080701, abstract = {The article discusses fair value accounting and Statement of Financial Accounting Standards (SFAS) No. 157. Concerns about SFAS No. 157 include the rule's effectiveness for financial statements from specific years, the complexity of the fair value accounting, and the cost of implementing fair value measurements in the United States. Three fair value inputs that form a measurement hierarchy are mentioned. }, added-at = {2008-09-15T11:32:09.000+0200}, author = {Campbell, Ronald L. and Owens-Jackson, Lisa A. and Robinson, Diana R.}, biburl = {https://www.bibsonomy.org/bibtex/295ae5a917d4c7b6b4af8e3c4c35935b4/janschek}, interhash = {2e5d3972d84c4182abafb76b3b466e3e}, intrahash = {95ae5a917d4c7b6b4af8e3c4c35935b4}, issn = {1524833X}, journal = {Strategic Finance}, keywords = {fair practitioner's value, view}, number = 1, pages = {p31 - 37}, timestamp = {2008-09-15T11:41:10.000+0200}, title = {FAIR VALUE ACCOUNTING from Theory to Practice.}, url = {http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=32854205&site=ehost-live}, volume = 90, year = 20080701 }