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In the context of fair value measurement, the focus on exit price offers a number of advantages. Which of the following is not an advantage

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In the context of fair value measurement, the focus on exit price offers a number of advantages. Which of the following is not an advantage of focusing on exit price? Select one: O a. Exit prices are specific O b. Exit prices are determined more independently O c. Exit prices reflect historical price O d. Exit prices are current

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