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2013•Review of Accounting StudiesRequires 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, Historical cost, Fair market value, Accounting, Valuation (finance), Economics, Market value

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Does fair value accounting for non-financial assets pass the market test? — Research Paper | ScholarLens