https://www.cpapracticeadvisor.com/2015/05/18/aicpa-creates-new-credentials-for-fair-value-measurement/18828/
The governing Council of the American Institute of CPAs today voted to approve a resolution authorizing the development of two new specialty credentials in the...
fair value measurementaicpacreatesnewcredentials
https://www.atlantis-press.com/proceedings/emfips-23/126000882
Since fair value measurement is highly subjective in terms of measurement scope, method selection, and criteria, companies can manage earnings through the...
fair value measurementresearchimpactcorporate