The standard-setting board that defines the IFRS wants to use fair value as the measurement basis. It

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The standard-setting board that defines the IFRS wants to use fair value as the measurement basis. It is because the board feels that f __ v ___ measurement meets the characteristics described in Frame 12.35.

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Essentials Of Accounting

ISBN: 9780273771463

11th International Edition

Authors: Leslie K. Breitner

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