After reading "An Examination of Potential Changes in Ratio Measurements Historical Cost Versus Fair Value Measurement in Valuing Tangible Operational Assets," by Baker, discuss the implications of using fair value measurements for long-lived assets.Comment on the advantages and disadvantages of each method.Which method do you think should be used and why?

I have the link to the article below. Can you please assist me in elaborating my answer to the question above? Thank you in advance.

https://eds-a-ebscohost-com.lopes.idm.oclc.org/eds/pdfviewer/pdfviewer?vid=2&sid=a03799a2-dc26-4043-8898-92b3b2848ed7%40sessionmgr4007