Acceso usuarios
This article presents a discussion of a paper that examined the development of international standards for accounting. The author notes that the paper does not address the issue of the accuracy of fair values; however, it does examine how this system would fit into the larger financial reporting framework. The author explores how to make a fair value measurement system both informative and reliable. The author also examines the role that a market maker would play in this system and suggests that greater research in needed in this area.
