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Fair value accounting for liabilities: Presentation format of credit risk changes and indi
Description International Accounting Standard 39 (IAS 39) and the Statement of Financial Accounting Standard 159 (SFAS 159) both require a firm to include adjustments to the fair values of its liabilities resulting from changes in its own credit risk in net income. Previous research confirms...- jasminepvk
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- financial accounting standard international accounting standards board
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- Forum: Advance Accounting