Zusammenfassung
This article presents a discussion of a paper that critiqued
the International Accounting Standards Board's (IASB) stance on fair
value. The author explores the alternative suggestions that are offered
by the IASB and how they related to fair value. The author also examines
what the actual International Financial Reporting Standards are in order
to more accurately understand critiques of them. The author discusses
the idea that there is an agenda behind the promotion of international
accounting standards for fair value. The author also compares the
Alternative World View and Fair Value View in order to understand the
conflicts between the two viewpoints.
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