2008•SSRN Electronic JournalOpen access

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Hans Bonde Christensen, Valeri V. Nikolaev

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Key concepts: Fair value, Mark-to-market accounting, Accounting, Business, Test (biology), Market value, Fair market value, Value (mathematics)

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Does Fair Value Accounting for Non-Financial Assets Pass the Market Test? — Research Paper | ScholarLens